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Collection Action – How to Appeal an IRS Decision

Collection Action – How to Appeal an IRS Decision

 

You have the right to appeal most collection actions to the IRS Office of Appeals (Appeals).

Appeals is separate from and independent of the IRS Collection office that initiates collection actions.

Appeals ensures and protects its independence by adhering to a strict policy prohibiting certain communications with the IRS Collection office or other IRS offices, such as discussions regarding the strength or weakness of your case. When an IRS office is to be engaged in discussions, you will be invited to participate in the conference, or provided any written document to give you an opportunity to comment.

Your main options for appeals are the following: Collection Due Process or Collection Appeals Program

 

Next week:  Collection Due Process

 

(IRS Publication 594 and IRS.gov) (TTT 11/26/19)