Your IRS Problems have accelerated from an IRS notice, to an audit, to a Collection Appeals hearing. If you do not agree with a decision made by the IRS, you have the right to request an appeal. When the IRS receives this appeal, it becomes aware that you do not agree with its decision and that you would like to arrange a meeting to discuss ways to resolve this dispute.

IRS actions that you can file appeals for include:

1. Penalties and interest

2. IRS liens, levies, and seizures

3. Installment agreement terminations and rejected offers-in-compromise

4. Employment tax adjustments and the trust fund recovery penalty

Collection Appeals have many guidelines and time frames depending on what the taxpayer is appealing. It is important to get the specific information you need to file your Collection Appeal correctly and in a timely manner.

A majority of Collection Appeals are in response to an IRS audit. If you have been audited and the IRS increases your tax bill and adds both penalties and interest, you will want to request an appeal if you disagree with the increase. It is imperative that you find out the guidelines and time frame as soon as possible. If you do not file your Collection Appeal correctly and get it submitted before the deadline, you may lose your chance for appeal.

If you have received notice, either verbally or in written form, of an IRS levy or seizure, you have the right to file a tax debt Collection Appeal. You can file this appeal even before the IRS actually enforces the levy or seizure.

How to File a Collection Appeal

To file a Collection Appeal, you will need to fill out a Collection Appeal form. On this form you will be able to present your case by explaining the reasons why you have a dispute with the IRS’s decision and suggest a way for this to be resolved. An Appeals Officer will be assigned to the case and they will have to make a decision regarding the appeal within five days.

What to Expect

The Appeals Office may try to resolve your appeal by phone or even through correspondence. If this is not possible and a hearing is scheduled, you may choose to represent yourself but you are allowed to bring representation to assist you. Collection Appeal hearings are usually done in an informal manner.