Taxpayers may contest more types of IRS collection action by going through a Collection Appeal Program (CAP). Unlike Due Process Hearings, Collection Appeals can be filed to stop collection activity by the IRS. Collections manager will then review the file, determine whether the debt is valid, and make a judgment as to how to move forward. The appeal can be filed for denial or termination of an Installment Agreement. They can be filed as an attempt to halt a Federal Tax Lien. They can also be filed after a Levy or Seizure of property. Collection action will normally be suspended until the IRS Appeals Unit makes a determination.
Once the IRS makes a determination on the Collection Appeal, it is final and binding on both the IRS and the taxpayer. Having an appeal filed with the Collections unit of the IRS is a difficult process and can be used tactically, but only to determine whether or not the amount of debt is truly owed to the IRS under your account. It is a good idea to hire a professional to assist with your appeal filing and process.
You may go through the Collection Appeal Program process if you've received any one of the following notices:
• Notice of Levy
• Notice of Seizure
• Denial or Termination of Installment Agreement
You only have limited amount of time to file an appeal. It is generally 30 or 60 days from certain IRS actions and letters. After that time your rights to Collection appeal may be lost.
Unlike the Collection Appeal, a Collection Due Process hearing does have a further appeal court. Through the process of collections, the IRS will take action to collect against you through the means of garnishments and levies of your property and therefore it is vital that your rights as a taxpayer are upheld.
To get started today please submit your information via consultation form or simply call Nicholas A. Trishin, CPA directly at 404-585-1040.