What is the Collection Appeals Program (Part I)
Collection Appeals Program is another program to challenge IRS collection.
Under the Collections Appeals Program, if you disagree with an IRS employee’s decision regarding any levy, seizure, or Notice of Federal Tax Lien filing and want to appeal it, you can ask to have a conference with the employee’s manager.
If we seize your house, car, or other property in order to sell your interest in the property to apply the proceeds to your tax debt, you must make the request within 10 business days after the Notice of Seizure is given to you or left at your home or business.
There is no deadline to request a manager conference when a levy is served for other types of property (such as wages or bank accounts) or a levy or seizure or Notice of Federal Tax Lien filing is proposed. The collection action may go forward if a conference is not requested within a reasonable time period.
Next week: What to do if you disagree with the manager’s decision?
(IRS Publication 594 and IRS.gov) (TTT 01/07/20