| Due process refers to the limits set on laws that are | | | | rejection of an Offer in Compromise, penalties, or, |
| designed so that judges can maintain fairness, justice, | | | | more specifically, a trust fund recovery penalty. |
| and liberty in the application of those laws. | | | | In order to appeal, the individual must submit a request |
| Under normal circumstances, before the IRS levies an | | | | in writing within 30 days of the date on the Notice of |
| individual, they send a notice to the individual, which | | | | Intent to Levy. To appeal a Federal Tax Lien, the |
| explains the taxpayer's rights to appeal an IRS levy. | | | | request must be submitted before the 30-day period |
| Like Miranda Rights, the notice is crucial to | | | | expires after the five business day grace period |
| communicating rights of due process. For example, if | | | | subsequent to the Notice of Federal Tax Lien. |
| the notice was not sent to the individual being levied, | | | | In the event that the request is submitted late, the |
| then he/she has grounds to appeal. | | | | individual may still have a right to a hearing, but they |
| There are a variety of avenues open to taxpayers | | | | must submit a specific request for one. A separate |
| who want to appeal IRS proceedings. Normally though, | | | | timeliness ruling must be added to the appeal before |
| taxpayers choose one of two options: (1) Collection | | | | any further action is taken. For example, if the individual |
| Due Process (CDP); or (2) the Collection Appeals | | | | can prove that extenuating circumstances prevented |
| Program. | | | | him/her from filing in a timely manner, such as |
| Collection Due Process hearings are designed to | | | | hospitalization, then the request is considered to be on |
| provide an independent party to determine whether | | | | time. |
| any levy, lien, penalty, etc. is appropriate. An individual | | | | All requests, timely or otherwise, must be processable, |
| has the right to appeal an IRS levy or Federal Tax | | | | which means the request includes all necessary |
| Lien, prior or subsequent to any action taken. | | | | information, including the reason for the appeal, the |
| Additionally, an individual may file for a Collection Due | | | | taxpayer's signature or an authorized signature, valid |
| Process hearing in response to audit reconsideration, | | | | SSN, ITIN, or EIN. |