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

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

What will happen when you appeal your case?

Lien, Levy and Seizure: Normally, the IRS will not take any action to collect the tax for the tax periods Appeals is considering, unless the IRS believes the collection of the tax is at risk or you are a business meeting the criteria for a Disqualified Employment Tax Levy.

Installment Agreements: IMPORTANT – The IRS can’t levy until 30 days after the rejection or termination of your agreement. If you appeal within the 30-day period, the IRS will be prohibited from levying until your appeal is completed unless the IRS believes the collection of the tax is in jeopardy.

Once Appeals makes a decision regarding your case, that decision is binding on both you and the IRS. You cannot obtain judicial review of Appeals’ decision following a CAP hearing. However, there may be other opportunities to obtain administrative or judicial review of the issue raised in the CAP hearing. For example, a third party may contest a wrongful levy by filing an action in district court. See Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b).

Note: Providing false information, failure to provide all pertinent information or fraud will void Appeals’ decision.

Next week – Appeal of other collection actions

(IRS Publication 1660) (TTT 06/25/19)