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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part V)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part V):

 

 

How do you appeal a lien or levy action if your only collection contact has been a notice or telephone call?

 

  • Call the IRS at the telephone number shown on your notice or identified by the IRS employee in a prior telephone contact. Be prepared to explain which action(s) you disagree with and why you disagree. You must also offer a solution to your tax problem.
  • If you can’t reach an agreement with the employee, tell the employee that you want to appeal his or her decision. The employee must honor your request and will refer you to a manager. The manager will either speak with you then or will return your call within 24 hours.
  • Explain to the manager which action(s) you disagree with and why. The manager will make a decision on the case. If you don’t agree with the manager’s decision, your case will be forwarded to Appeals for review. You do not have to submit the appeal request in writing.

 

Next week – How do you appeal a lien, levy or seizure action if you have been contacted by a Revenue Officer?

 

(IRS Publication 1660) (TTT 05/14/19)