| As a taxpayer, you are entitled to know what | | | | to any levy action during the 30 days after the levy |
| Collection Appeal Rights you have with the Internal | | | | action or the CDP hearing. If you make a timely |
| Revenue Service (IRS). There are some procedures | | | | request for a CDP hearing, the 10-year period that the |
| with the help of which you can appeal against IRS | | | | IRS has to collect the taxes will be suspended, until you |
| collections action. The two main procedures you can | | | | request to withdraw your hearing in writing or the |
| use to contest collections initiated by the IRS are: | | | | hearing is completed. |
| Collection Due Process (CDP): You are entitled to | | | | How to Appeal against the Termination of an |
| initiate a CDP procedure if you receive one of the | | | | Installment Agreement |
| following notices: | | | | Call the person or entity whose telephone number |
| * Notice of Federal Tax Lien filing and your Right to | | | | was mentioned on the termination notice, and explain |
| Hearing under IRC 6320 | | | | that you want to appeal against the termination. Your |
| * Final notice of your Intent to Levy and notice of your | | | | appeal need not be in writing, unless the notice is sent |
| Right to Hearing | | | | by a Revenue Officer, in which case you need to |
| * Notice of Jeopardy Levy and Right of Appeal | | | | request for an appeal using Form 9423. You will have |
| * Notice of Levy on your State Tax refund | | | | 76 days from the day of the notice to file your appeal. |
| Collection Appeals Program (CAP): You are entitled to | | | | Unless you appeal within 30 days from the date of the |
| initiate a CAP procedure for the following actions: | | | | notice, the installment agreement will terminate |
| * Before or after the IRS files a Notice of Federal Tax | | | | automatically on the 46th day. After the 46th day, your |
| Lien | | | | right to appeal will continue for 30 more days. Your |
| * Before or after the IRS levies or seizes your assets | | | | request for an appeal must be made on or before the |
| * Termination of an Installment Agreement (IA) | | | | 76th day after the date of the notice of intent to |
| * Rejection of an Installment Agreement | | | | terminate the installment agreement. You are entitled |
| You may represent yourself or enlist the services of | | | | to file only a solitary appeal within the 76 day period. |
| an Attorney, CPA or Enrolled Agent at the CDP, CAP | | | | How to Appeal against the Rejection of an Installment |
| and other Appeals proceedings. If you want a | | | | Agreement |
| representative to appear on your behalf, you must file | | | | Call the person or entity whose telephone number |
| Form 2848 - "Power of Attorney and Declaration of | | | | was shown on the termination notice, and explain that |
| Representative." You may also authorize an individual, | | | | you want to appeal against the termination. Your |
| Attorney, CPA or Enrolled Agent to receive or inspect | | | | appeal need not be in writing, unless the notice is sent |
| confidential material but not represent you before the | | | | by a Revenue Officer, in which case you need to |
| IRS, by filing Form 8821 - "Tax Information | | | | request for an appeal using Form 9423. You must |
| Authorization." | | | | appeal against the rejection of your installment |
| How to Request a CDP | | | | agreement on or before the 30th day after the date |
| You must fill out Form 12153 - "Request for a | | | | of the notice of rejection. |
| Collection Due Process or Equivalent Hearing" and | | | | You can also appeal against other collection actions |
| send it to the address displayed on your levy or lien | | | | like the rejection of Offer in Compromise, Trust Fund |
| notice. If you have received both a lien and a levy | | | | recovery penalties, and denial of request to suspend |
| notice, you may appeal against both actions by | | | | penalties. |
| checking the boxes in line 5 on the form. You must | | | | Enrolled Agents |
| also identify the alternatives to the lien or levy action. | | | | Would you like to become an Enrolled Agent? To |
| Possible alternatives may include: | | | | become an Enrolled Agent an individual must pass the |
| * An Installment Agreement, Offer in Compromise or | | | | Special Enrollment Examination, also referred to as the |
| Currently Not Collectible Status | | | | EA Exam. The Special Enrollment Examination is a |
| * Discharge of lien | | | | three-part exam administered by the IRS. The exam |
| * Withdrawal of Notice of Federal Tax Lien | | | | covers all areas of tax preparation including IRS |
| After you request a CDP hearing, your case will be | | | | Circular 230. |
| forwarded to Appeals. Appeals will schedule a | | | | Before taking the Special Enrollment Examination you |
| conference with you in person, on the telephone or by | | | | should prepare by getting an Enrolled Agent study |
| written communication. Unless the IRS believes that the | | | | guide or taking an Enrolled Agent review course. |
| collection of taxes is in jeopardy, you are not subject | | | | |