Collection Action – How to Appeal an IRS Decision
Collection Due Process (Part II)
To request a Collection Due Process hearing, complete Form 12153, Request for a Collection Due Process or Equivalent Hearing or a written request containing the same information as contained in Form 12153, and send it to the address on your notice.
You must request a Collection Due Process hearing by the date indicated in the notice the sent you (for proposed levies, that date is 30 days from the date of the letter). HINT: Always check the due date. Over the years the IRS date has been incorrect resulting in the taxpayer losing the window to file for the hearing.
The request must be filed timely to preserve your right to judicial review of the determination issued in your Collection Due Process hearing. If your request for a Collection Due Process hearing is not timely, you can request an Equivalent Hearing within one year from the date of the notice, but you cannot go to court if you disagree with Appeals’ decision.
Next week: Continuation of the Collection Due Process
(IRS Publication 594 and IRS.gov) (TTT 12/10/19)