Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part III):
Collection actions you may appeal under CAP – Notice of Levy:
You may appeal before or after the IRS places a levy on your wages, bank account or other property. Once the levy proceeds have been sent to the IRS, you may also appeal the denial by the IRS of your request to have levied property returned to you. (Additional information in a future post.)
Please note that a request to return levy proceeds must be made within 9 months from the date of such levy if it was made on or before March 22, 2017. If the levy was made on or after March 23, 2017, your request must be made within 2 years from the date of such levy. See IRC Section 6343(d). You may also have additional CDP appeal rights. See the prior posts regarding Hearing Available under Collection Due Process.
Seizure of Property. You may appeal before or after the IRS makes a seizure but before the property is sold.
Next week – Wrongful Levy
(IRS Publication 1660) (TTT 04/30/19)