I represent taxpayers in Gainesville and the state of Florida who have tax issues with the IRS and Florida Department of Revenue. Once the IRS Collections Division makes a decision to not accept your offer-in-compromise or other proposal, all is not lost. You can and should request an Appeals hearing to avoid the inevitable levy actions on your bank accounts and wages.
Every taxpayer has the right to the Collection Due Process or CDP. This is not an automatic action. You must file a Form 12153 within 30 days from the earliest date of the IRS’s final notice letter that they intend to lien or to levy. Upon receipt of this form, the following things will happen.
- Collection activities are put on hold
- The case will be assigned to an Appeals Officer for review
- You solidify your right to take your case to the US Tax Court
Why should you do this? Number one, what have you got to lose? They already refused a plan that you might have been able to live with. The Appeals Officer might be more inclined to see it your way. More importantly, the Appeals Officer has more freedom to make deals that a Revenue Officer is not allowed to make. Appeals is very much worth doing.
If you or someone you know has received a Notice of Intent to Levy or some other federal or state tax issue, please feel free to contact me at either (352) 317-5692 or email email@example.com.
Cell (352) 317-5692
Office (352) 376-9401
Fax (352) 376-9440