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The IRS Collection Appeals Program (Part III)

The IRS Collection Appeals Program (Part III)

What to do if you disagree with the Appeal’s decision?

If you file a Collection Appeals Request and do not agree with Appeals decisions, you cannot proceed to court.

Instances in which you can pursue the Collection Appeals Program include, but aren’t limited to:

· Before or after the IRS files a Notice of Federal Tax Lien

· Before or after the IRS seizes (“levy”) your property

· After the IRS rejects, terminates, or proposes to terminate your Installment

Agreement (a conference with the manager is recommended, but not required). Submit your written Installment Agreement Appeal request, preferably using Form 9423, Collection Appeal Request, within the timeframe listed in your notice.

For more information about the Collection Due Process and Collection Appeals Program, please see Publication 1660, Collection Appeal Rights or visit www.irs.gov/Individuals/Appealing-a-Collection-Decision.

Next week: We will explain various collection actions

(IRS Publication 594 and IRS.gov) (TTT 01/21/20)