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Levy: Seizure of Property (Part II)

Topic: Levy: Seizure of Property (Part II)

How to appeal a proposed seizure (“levy”)?

Taxpayers can request a Collection Due Process hearing within 30 days from the date of their Notice of Intent to Levy and Notice of Your Right to a Hearing.

They should send their request to the address on their notice. For more information, see Form 12153, Request for a Collection Due Process or Equivalent Hearing.

At the conclusion of their hearing, the Office of Appeals will provide a determination.

The taxpayer will have 30 days after the determination to challenge it in the U.S. Tax Court.

If Collection Due Process rights aren’t available for the case, the taxpayer may have other appeal options, such as the Collection Appeals Program.

(IRS Publication 594 and IRS.gov) (TTT 07/07/2020)