Collection Due Process Appeal Rights
If you receive a:
- Notice of Federal Tax Lien
- Final Notice of Intent to Levy
- Notice of Jeopardy Levy and Right to Appeal
- Notice of Levy on your State Tax Refund
You may appeal this IRS collection action. To request this appeal you need to complete a Form 12153. You must file this form within the time allotted on the notice you received. If you do not respond to it in the amount of time indicated on the notice, you waive your right to go to court. If you miss the deadline, you can request an equivalency hearing, but will not have the right to appeal that decision if you disagree with it.
You also must indicate the reason you disagree with this decision. Once you request this hearing, you will receive a phone call to set up either a telephone or in person conference. At the conclusion of the hearing, the Appeals Officer will issue a determination letter. If you still don’t agree with the decision, you may request judicial review before the US Tax Court within 30 days of the Appeals decision. For more information on this process, go to www.irs.gov or contact your tax consultant.