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What are Collection Due Process Appeals?

What are Collection Due Process Appeals?

Do you owe money to the IRS that has resulted in a Notice of Federal Tax Lien being filed, or a levy action being taken?  If you think this action is unwarranted, you can file a Collection Due Process appeal.

If you are facing these actions, find out how hiring a tax attorney can help you navigate the process to ensure your taxpayers’ rights are protected.

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Key Insights We Will Discuss:

  1.  What are Collection Due Process Appeals?
  2. Who might qualify for Collection Due Process Appeals?
  3. How a tax attorney can help you navigate the appeals process

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Collection Due Process Appeals

Collection Due Process is a safeguard put in place by Congress that requires the IRS to follow a set of procedures to ensure taxpayers have protections when facing IRS levy and lien actions.

A CDP hearing gives you an opportunity to dispute the amount of taxes the IRS claims you owe.  This is also the time to discuss collection alternatives, such as installment options to pay back your debts or get an extension on when you are required to pay off the debt.

The hearing is conducted by an IRS appeals specialist who will review your case and determine if your reason for disputing the debt is valid.

To file an appeal, you can follow this process:

  • You can request a Collection Due Process or Equivalent Hearing after receiving any of the following from the IRS: Letter 3172 (tax lien notice), Letter 11 (final levy notice), Letter 1058 (final levy notice), Computer Paragraph 90, Final Notice of Intent to Levy, Computer Paragraphs 92 and 242, Notice of Levy Upon Your State Tax Refund.
  • You then have 30 calendar days to request a Collection Due Process hearing.  This request must be made in writing.  This must be sent to the same address that’s shown on the CDP notice.
  • You have one calendar year from the issuance of the Notice of Intent to Levy and one calendar year plus five business days after the filing date of the NFTL to request an Equivalent Hearing.

Who Can Qualify for Collection Due Process Appeals?

Taxpayers who receive the following notices from the IRS can request a Collection Due Process appeal:

  • Letter 3172 (Tax Lien Filing)
  • Letter 1058 (Notice of Intent to Levy and Notice of Your Right to a Hearing)
  • Letter 2439 (Notice of Jeopardy Levy and Right of Appeal)
  • CP 92 (Notice of Levy on Your State Tax Refund)
  • CP 298 (Final Notice Before Levy on Social Security Benefits)

Other reasons you may be able to file an appeal include:

  • You haven’t received notice of owing additional taxes
  • You haven’t previ0usly disputed your tax liability
  • You made a payment but the IRS claims you still haven’t paid it
  • You can claim a valid spousal defense

How Tax Attorneys Can Help You File an Appeal

While you are allowed to represent yourself at an appeal hearing, it is recommended that you hire a tax attorney.  An attorney will bring a better understanding and knowledge of how to present information and evidence.

Hiring an attorney can also improve your chances of being able to file a future appeal and petition options.

Contact an Attorney

When you want to file a Collection Due Process appeal, call Ayar Law at 800-571-7175 to receive free, no-obligation tax advice from a qualified and experienced tax attorney.

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Executive Summary

  • Collection Due Process appeals allow you to dispute the amount of taxes the IRS claims you owe.
  • You can qualify for a CDP appeal if you have received certain notices from the IRS, or if you meet other guidelines.
  • A tax attorney can help you better present your case during an appeal.
  • Contact Ayar Law to get free, no-obligation legal tax advice at 800.571.7175

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Venar Ayar, Esq.

Venar Ayar, Esq.

Attorney-at-Law, Master of Laws in Taxation
Principal and founder, Ayar Law

Venar is an award-winning tax attorney ranked as a Top Lawyer in the field of Tax Law. Mr. Ayar has a Master of Laws in Taxation – the highest degree available in tax, held by only a small number of the country’s attorneys.