| If you dispute an Internal Revenue Service decision | | | | impending Internal Revenue Service seizure or levy, |
| regarding collection of tax money, you have the right | | | | you have the right to file a Collection Appeal before |
| to appeal. To get to this point, you would have | | | | the action is enforced. |
| received an IRS notification of audit and you would | | | | You must fill out a Collection Appeal form in order to |
| have already gone through such an audit. If you | | | | file an appeal. The form makes allowances for you to |
| disagree with the IRS determination or certain other | | | | explain your dispute and to offer a resolution. The IRS |
| aspects of collections procedure, this is your process | | | | will assign an Appeals Officer to your case and he or |
| for appealing: | | | | she will reach a determination within five days. |
| Appeals are applied for employment tax adjustments, | | | | The Internal Revenue Service may attempt to settle |
| interest and penalties, trust fund recovery penalty, liens, | | | | your appeal via telephone, fax, email, or post. In the |
| installment agreement termination, levies, rejected | | | | event this is not practical, a hearing may be scheduled. |
| offers in compromise, and seizures. | | | | You have the option of representation at the hearing. |
| Depending upon the nature of your appeal, time | | | | If you feel it is necessary, you may want to consult a |
| limitations and guidelines will differ. You will need to | | | | tax resolution specialist or tax attorney to help you |
| have detailed information in order to correctly process | | | | through this process. As this is a disputed matter, it is |
| your Collection Appeal within the applicable time frame. | | | | always good to have an expert at your side. Your tax |
| Most Collection Appeals are a response to an Internal | | | | resolution specialist or attorney will want to be kept in |
| Revenue Service Audit. If you have been audited and | | | | the loop at every step in the process. They will help |
| find yourself in disagreement with the Internal Revenue | | | | you to be certain that you are filing your Collection |
| Service determination, you will want to begin the | | | | Appeal correctly, and in a timely fashion. Should it |
| appeal process as soon as possible. If your appeal is | | | | come down to a hearing, he or she should be happy |
| incorrectly filed or not filed within the specified time | | | | to represent your interests during your conference |
| frame, you could lose your right to appeal altogether. | | | | with the Internal Revenue Service. |
| If you have been given written or verbal notice of an | | | | |