Collection Appeals and You

You are unhappy with the decision from your audit. A collection appeals hearing is your right. It is simply a hearing where you and the IRS can discuss ways to settle the dispute.

You may file appeals for:

• Rejected offers in compromise and terminations of installment agreements
• IRS seizures, levies, and liens
• Interests and penalties
• Trust fund recovery penalties and employment tax adjustments

Depending on what you're appealing, there are many guidelines and timeframes that should be followed with collection appeals. It's important to get the correct information you need to file the right one in a timely manner.

If you do not want to lose your chance at an appeal by filing it late and erroneously, request a hearing right away, especially if the IRS increased your tax bill and added penalties and interest.

You have the right to file a tax debt collection appeal if you've received notice of an IRS levy or seizure, regardless if it's verbal or written. You can even file this appeal before the actual levy or seizure.

Filing a Collection Appeal the Right Way

To file a collection appeal, you will need to accomplish a form. On the form you'll be able to state your case by citing the reasons why you have a dispute with the IRS�s decision and suggest a way for it to be resolved. An appeals officer will be assigned to your case and he will have to make a decision regarding the appeal in five days.

What to Expect

The appeals office might attempt to resolve your appeal by phone or even through correspondence. If this is not likely and a hearing is set, you may choose to represent yourself, but you're at liberty to bring a representative to assist you. Collection appeal hearings are usually informal.

Darrin T. Mish is a Nationally recognized Attorney whose practice focuses on representing clients across the United States with IRS Problems. He is AV rated by Martindale-Hubbel and is a member of the American Society of IRS Problem Solvers and the Tax Freedom Institute. He has been honored by a listing in Martindale-Hubbel's Bar Register of Preeminent Lawyers. His passion is providing IRS help to taxpayers with both individual and payroll tax problems. He teaches attorneys, CPAs and Enrolled Agents in the finer aspects of IRS representation all around the United States. He can be reached at his website at http://www.getIRShelp.com