I represent tax payers in the greater St. Louis area and state of Missouri. You have failed to open your letters from the IRS until finally you get a certifed letter. This gets your attention. If either of those letters are letter 11 or 1058 depending if you have been assigned to a local revenue officer good chance a rock in a form or garnishiment or levy is imminent. Is it too late to do something about it? NO. By law you will recieve with those letters a blank form 12153 which accompanies that "Notice of Intent to Levy"message.You have appeal rights.
Time is of the essance because the time clock starts running and the countdown begins with the mailing of the letters. You have 30 days to respond or enforcment is in play.
During this period you can still call the IRS and work something out but that won't stop the "Notice of Intent to Levy"action to stop. By filing the appeal in a timely manner all collection actions stop.
It is imperative that form 12153 be filed in a timely with proof that it has been done either by certified mail or a delivery service so you create a paper trail. Many times this enrolled agent has been contacted by tax payers who claim they filed an appeal only to find out that the IRS lost the paper work and enforcement had begun. If the time period has lapsed taxpayers are still able to file what we call an "equivalent hearing" which can be done up to one year to file this request but valuable rights are no longer available like appealing to the US Tax Court.
Collection action also continues as IRS personel are not compeled by law to stop enforcement when a equivalent hearing is requested.
If you or someone you know are having IRS problems please feel free to contact me @636-397-2759, or 888-490-9744, cell 636-866-4554 or email me @email@example.com
Arch Tax Resolution
Steve Shapiro, EA
620 S. Benton
St. Charles, MO 63301