Huwebes, Hulyo 5, 2012

IRS Collection Appeal Program

If you have to protest against collection actions initiated by the Internal Revenue Service, it’s very important to know your rights.  Usually via the Collection Appeals Program or Collection Due Process you can, by law, appeal a number of IRS decisions.

The Collection Appeals Program (CAP) is a course of action that allows a taxpayer to appeal a Federal Tax Lien Notice, IRS Notice of Levy, property seizure, Installment Agreement termination, or rejection of proposed Installment Agreement. On the other hand, there are restrictions. CAP won't, for example, permit negotiations regarding the existence of a taxpayer's liability, nor does it allow you to go to court if you don’t like the CAP results. You should also consider the Collection Due Process..

IRS Form 9423, Collection Appeal Request, is a document that you can file to request Appeals consideration if an agreement cannot be reached with the IRS worker assigned to your case, or with the Collection Group Manager. This document will be reviewed by the IRS Office of Appeals, which operates independently from IRS Collections.

If you wish, you can speak for yourself at all IRS proceedings. Though, it is undeniable that using the services of a tax professional that specializes in tax debt help, such as an enrolled agent or a tax attorney will enhance the likelihood of the IRS accepting a proposal to resolve your tax debt. You may also authorize your tax representative to operate in your absence at the Appeals hearing. To do this, complete Form 2848 - the IRS Power of Attorney and Declaration of Representative..

If you have received an IRS intent to file Federal Tax Levy or Lien or have had a Lien/Levy previously filed, you can use the CAP to appeal this procedure. It's also possible to file a CAP request to appeal seizure of property, unless the property has already been sold.

If you filed a payment plan or Installment Agreement application to the IRS, and they denied it, you may also submit an appeal to object this verdict. Though, your request must be received by the IRS within thirty days from the date on the IRS rejection letter. An IRS decision to terminate an existing Installment Agreement may also be appealed.

The IRS can't carry out any enforcement action for a particular tax period so long as the taxpayer's Appeal request for the same period is being examined by the Office of Appeals; this assumes that it was filed and received on time. Hence, it is very important to have a copy of your submitted request and verification that it was delivered to the IRS.

The information you provide to the Office of Appeals needs to be accurate - make sure of this. If the Office of Appeals decides in your favor, the IRS must comply, unless they find that the information provided was incorrect.

If none of the above collection procedures matches your current circumstances, then bear in mind  that you can also appeal a rejection of an Offer in Compromise, a request for Penalty Abatement, proposed Trust Fund Recovery Penalty, or denied Trust Fund Recovery Penalty Claim. This is detailed in IRS Publication 1660.

It is a must to deal with unpaid tax to avoid any troubles that it could bring. You can get the best information that can help you in resolving it by visiting http://www.2020taxdebthelp.com.

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