Office of Appeals – What will happen when you request a Collection Due Process or an Equivalent hearing? (Part I)
The last few tax tips have been explaining the “how to.” The next set of Tax Tips will explain what happens.
After you request a hearing, you may still discuss your concerns with the Collection office that sent the lien or levy notice. If you are able to resolve the issues with that office, you may withdraw your request for a hearing. If you are unable to, or do not choose to, resolve the issues with the Collection office, your case will be forwarded immediately to Appeals.
Appeals will contact you to schedule a conference. Your conference may be held by telephone, correspondence, or, if you qualify, in a face-to-face conference at the Appeals office closest to your home, school or place of business. To qualify for a face-to-face conference, you must not raise any issues that are deemed as frivolous or made with a desire solely to delay or impede collection. If you are proposing a collection alternative, it may be necessary for you to submit financial information or tax returns. Generally, the Office of Appeals will ask the Collection Function to review, verify and provide their opinion on any new information you submit. They will share their comments with you and give you the opportunity to respond. If you request a face-to-face hearing, the Appeals officer will notify you by letter if you need to take steps to qualify for a face-to-face conference.
Next week the Tuesday Tax Tip will continue the Appeal process.
(IRS Publication 1660) (TTT 03/19/19)