There are several Internal Revenue Service decisions, including a number of collection actions, that you can, of course, appeal. Knowing your rights under the Collection Due Process and Collection Appeals Program is, of course, extremely valuable.
You can use the Collection Appeals Program (CAP) to appeal a wider diversity of collection activities than the Collection Due Process. These include appealing a Federal Tax Lien Notice, Notice of Levy, seizure of property, Installment Agreement termination, or rejection of proposed Installment Agreement. Though versatile, it is useful to recognize the limitations with this approach. You can't, for example, negotiate the existence of the tax liability, nor can you go to court if you are unhappy with the CAP results.
IRS Form 9423, Collection Appeal Request, is a document that can be submitted to request Appeals consideration if an agreement can't be reached with the IRS employee assigned to your case, or with the Collection Group Manager. This document is reviewed by the IRS Office of Appeals, that operates separately from IRS Collections.
If you wish, you may represent yourself at all IRS proceedings. Then again, 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 increase the probability that the IRS will accept 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..
You can submit a CAP request in response to the IRS intent to file Federal Tax Lien or Levy, as well as to a Federal Tax Levy or Lien that may have previously been filed. Furthermore, you can file a CAP request to appeal seizure of property, unless the property has already been sold.
If you have received a rejection letter for a payment plan or installment agreement, then, so long as you act within thirty days of the letter, you can file a CAP to appeal the decision. Also, use the CAP to appeal an IRS decision to terminate an existing Installment Agreement.
Make certain that you get your appeal request filed on time. At that point, for as long as your case is under deliberation by the Office of Appeals, the IRS are not able to carry out any enforcement proceedings for that particular tax period. Thus, having proof that your submitted request was delivered to the IRS on time is very important.
Once a conclusion is reached by the Office of Appeals, both you and IRS Collections have to comply with it. However, if it turns out that erroneous information was provided to the Office of Appeals, the decision can be annulled.
If none of the above collection procedures corresponds to 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 all explained in IRS Publication 1660.
Dealing with irs penalties in the best possible way should be considered. It can help you to get rid of any potential problems.
You can use the Collection Appeals Program (CAP) to appeal a wider diversity of collection activities than the Collection Due Process. These include appealing a Federal Tax Lien Notice, Notice of Levy, seizure of property, Installment Agreement termination, or rejection of proposed Installment Agreement. Though versatile, it is useful to recognize the limitations with this approach. You can't, for example, negotiate the existence of the tax liability, nor can you go to court if you are unhappy with the CAP results.
IRS Form 9423, Collection Appeal Request, is a document that can be submitted to request Appeals consideration if an agreement can't be reached with the IRS employee assigned to your case, or with the Collection Group Manager. This document is reviewed by the IRS Office of Appeals, that operates separately from IRS Collections.
If you wish, you may represent yourself at all IRS proceedings. Then again, 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 increase the probability that the IRS will accept 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..
You can submit a CAP request in response to the IRS intent to file Federal Tax Lien or Levy, as well as to a Federal Tax Levy or Lien that may have previously been filed. Furthermore, you can file a CAP request to appeal seizure of property, unless the property has already been sold.
If you have received a rejection letter for a payment plan or installment agreement, then, so long as you act within thirty days of the letter, you can file a CAP to appeal the decision. Also, use the CAP to appeal an IRS decision to terminate an existing Installment Agreement.
Make certain that you get your appeal request filed on time. At that point, for as long as your case is under deliberation by the Office of Appeals, the IRS are not able to carry out any enforcement proceedings for that particular tax period. Thus, having proof that your submitted request was delivered to the IRS on time is very important.
Once a conclusion is reached by the Office of Appeals, both you and IRS Collections have to comply with it. However, if it turns out that erroneous information was provided to the Office of Appeals, the decision can be annulled.
If none of the above collection procedures corresponds to 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 all explained in IRS Publication 1660.
Dealing with irs penalties in the best possible way should be considered. It can help you to get rid of any potential problems.
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