| "Final Notice of Intent to Levy" the letter says in bold | | | | the Office of Appeals. |
| font. It arrived today via certified mail in an official | | | | However, if you do not submit your request within the |
| looking envelope indicating it is from the Internal | | | | thirty days provided by law, you will not be able to |
| Revenue Service. Not good news. You have | | | | request a CDP hearing and the levy will proceed. |
| successfully ignored all the other letters you have | | | | Fortunately you can still request a hearing (the |
| received nicely asking for payment, but this one is | | | | Equivalent Hearing) but it will not stop levy action. Sorry. |
| different. The tax man is now doing more than asking, | | | | Checking block six can't hurt, it can only help. If you |
| he is now going to take, and take a lot. | | | | have submitted the Form 12153 within 30 days, block |
| What can you do now? How about read the United | | | | six really does not apply. If you submit later than thirty |
| States Constitution - you know, the document drafted | | | | days it is vital. |
| so many years ago by men so far away in a small | | | | Block seven is also vital but it can be a little confusing. |
| convention hall in Philadelphia in the late 1700's. | | | | Let's start with the block titled "My Spouse is |
| Amendment number five of the Bill of Rights to be | | | | Responsible." This involves "Innocent Spouse Relief" a |
| exact. "No person shall...be deprived of life, liberty or | | | | concept which is beyond the scope of this article. If |
| property without due process of law..." This actually | | | | you feel that you are being unfairly targeted by the |
| means something. These are more than just words | | | | IRS for a tax debt that legitimately belongs to your |
| mumbled in your high school social studies course! | | | | spouse or ex spouse, do additional research on |
| They mean that the IRS cannot take your stuff unless | | | | Innocent Spouse Relief and check this block. If you are |
| and until it provides you with due process of law. What | | | | not married or if you are married and responsible for |
| the heck does that mean? That is simple - notice and | | | | the debt, then leave the block unchecked. |
| a hearing. You have received the notice today via | | | | Moving on to the space marked "Lien." Since you have |
| certified mail. Yes, the mail you received today is the | | | | not received a notice of lien, but rather a notice of levy, |
| first leg of the IRS complying with your Constitutional | | | | this block does not apply to you at this time. |
| rights to due process of law before they take your | | | | The first block in section 7 has two simple choices - |
| stuff. | | | | Installment Agreement and Offer in Compromise. |
| The second leg, a hearing, is vitally important and must | | | | Check both. This indicates to the IRS that you cannot |
| be understood. If you look inside the envelope | | | | fully pay the tax debt now and you want to be |
| containing your notice of levy you will find IRS Form | | | | considered for either an Installment Agreement or an |
| 12153, Request for a Collection Due Process (CDP) | | | | Offer in Compromise. If you are like most taxpayers, |
| Hearing or Equivalent Hearing. The IRS is required by | | | | you certainly cannot pay the full amount now and at |
| law to send you this form and an explanation of what | | | | best can pay some of it over time. Alternatively, you |
| it means. If this form is not there go to the IRS website | | | | might want to offer the IRS some amount less than |
| at and look under Forms and Publications. Download | | | | the full extent of what you owe. That is called the |
| the form and instructions. This form is your best | | | | offer in compromise. By mailing this to the IRS within |
| defense against the IRS taking your stuff today. By | | | | thirty days, you will stop the levy action and give |
| filling it out, you are exercising your Constitutional right | | | | yourself the opportunity to discuss the debt with an |
| to be heard by a neutral hearing officer before your | | | | IRS representative. |
| bank account is emptied. | | | | If you mail it later than the thirty day window, then you |
| Have you found the form? Yes? Good. Fill it out and | | | | will be requesting an Equivalent Hearing and not a CDP |
| mail it in. The front of the form is quite easy containing | | | | hearing. While the actual meeting and hearing are |
| basically personal information that you should be easily | | | | basically the same, the single important difference is |
| able to provide. The back is a little more complicated | | | | that the IRS will continue with their levy action. You can |
| with blocks marked Installment Agreement, Offer in | | | | try to stop the levy action by contacting the IRS and |
| Compromise, Innocent Spouse. | | | | discussing a 120 day hold on the levy while you go |
| In block 5 under Basis for Hearing Request mark | | | | through the hearing process. The IRS is not bound by |
| Proposed Levy or Actual Levy. Block 6 should be | | | | law to put the levy on hold for 120 days, but if you can |
| checked as well. This requires some explanation. | | | | present a good reason for failure to pay your taxes, |
| There are two types of hearings that are available to | | | | they may stop the levy to give you time to explore |
| you depending upon when you are filling out the form - | | | | collection alternatives with the hearing officer. |
| (1) the CDP Hearing and (2) the Equivalent Hearing. | | | | All of the above presumes that you do not dispute the |
| The CDP hearing is by far the better of the two. You | | | | fact that you owe the money. However, if you feel |
| have thirty days from the date of the Notice of Intent | | | | that the IRS has made an error and that you do not |
| to Levy to request a CDP hearing. If you submit your | | | | owe what they claim you do, then there are other |
| request on time, i.e. within that thirty day window, the | | | | avenues, in addition to the above that you should |
| IRS is prohibited from taking your stuff. The levy will | | | | pursue. Those avenues are outside the scope of this |
| stop and you will be provided the opportunity to | | | | article. |
| discuss your case with a neutral hearing officer form | | | | |