Collection Appeals

You have the right to representation by an Enrolled Agent (EA), CPA or Attorney. You don't have to face the IRS alone, or at all!

You can appeal any of the following collection actions by the IRS:

Lien

Levy

Seizure

The Collection Appeal is thought to be a toothless tiger by many tax professionals and not a true Appeal process.

Basically you can Appeal a Collection Action if you believe that proper procedure has not been followed. While we have heard about the IRS abuses, not following proper procedure is infrequent.

To file a Collection Appeal notify the Revenue Officer that you intend to do so and request a conference with the Revenue Officer's supervisor. Once you do this, no collection action should be taken. You should get a conference with the supervisor within 2 days. If after meeting with the supervisor you still disagree, you can formally file the appeal to the Revenue Officer. They then must withhold from taking any collection action and send the Appeal to the Appeals Division.

Available for download. You will need Adobe Acrobat Reader. See our Publications page.

Download:
Publication 1660
Form 9423

Filing a Collection Appeal may get you from a couple days to maybe 2 weeks of reprieve from collections. Don't file one without a good position.

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