Federal Tax Lien Collection Actions in Detail (Part III)

How to appeal a Notice of Federal Tax Lien?

Within five business days of the first filing of the Notice of Federal Tax Lien for a specific debt, the IRS will send you a Notice of Federal Tax Lien Filing and Your Right to a Collection Due Process Hearing. You’ll have until the date shown on the notice to request a Collection Due Process hearing with the Office of Appeals (30 days from the date on the letter). Send your Collection Due Process hearing request to the address on the notice. For more information, see Form 12153, Request for a Collection Due Process or Equivalent Hearing.

After your Collection Due Process hearing, the Office of Appeals will issue a determination on whether the Notice of Federal Tax Lien should remain filed, or whether it should be withdrawn or released. If you disagree with the determination, you have 30 days after it’s made to seek a review in the U.S. Tax Court.

In addition to any Collection Due Process rights you may have, you may also appeal a proposed or actual filing of a Notice of Federal Tax Lien under the Collection Appeals Program.

Next week: What are reasons the IRS will “release” a Federal Tax Lien?

(IRS Publication 594 and IRS.gov) (TTT 02/18/2020)