IRS Collection Appeals

What is an Appeal?

An Appeal is made as a request by a taxpayer when they do not agree with an IRS decision. Once the action is filed, it puts the IRS on alert that the taxpayer doesn’t agree with the IRS’s decision, plus the taxpayer would like to arrange for an appointment to have the IRS decision reversed. The most common IRS decision appealed is of an IRS Audit, which occurs when the IRS has increased the taxpayer’s liability. Many times, the increase includes penalties and interest. The ultimate goal of the IRS Appeal division is to settle any dispute between taxpayers and the IRS but the Appeals request must be met within a specific time frame, plus it must follow IRS guidelines to be considered. One word of caution: If the Appeal is not filed correctly or within the time frame, the taxpayer may lose the opportunity to be heard.

If you have been threatened with an IRS Levy or Seizure, either verbally or in written form, you can file a tax debt Collection Appeal in your own defense. In fact, the IRS permits you to file a Collection Appeal, prior to the IRS following through on a levy or seizure.

How A Collection Appeal Is Filed

If a taxpayer wants to appeal, they can do so by filing through a one page Collection Appeal form, which allows the taxpayer an opportunity to explain how they believe the situation may be resolved. Each Appeal is assigned to an Appeals Officer, who in turn must make a decision regarding the Appeal with five days.