10 Mar 11 Collection Appeal Rights

Collection Appeal RightsBy: Sawyer Adams .... Click author's name to view profile and articles!!!Retargeting by ChangoTweet As a taxpayer, you are entitled to know what Collection Appeal Rights you have with the Internal Revenue Service (IRS). There are some procedures with the help of which you can appeal against IRS collections action. The two main procedures you can use to contest collections initiated by the IRS are:Collection Due Process (CDP): You are entitled to initiate a CDP procedure if you receive one of the following notices: * Notice of Federal Tax Lien filing and your Right to Hearing under IRC 6320 * Final notice of your Intent to Levy and notice of your Right to Hearing * Notice of Jeopardy Levy and Right of Appeal * Notice of Levy on your State Tax refundCollection Appeals Program (CAP): You are entitled to initiate a CAP procedure for the following actions: * Before or after the IRS files a Notice of Federal Tax Lien * Before or after the IRS levies or seizes your assets * Termination of an Installment Agreement (IA) * Rejection of an Installment AgreementYou may represent yourself or enlist the of an Attorney, CPA or Enrolled Agent at the CDP, CAP and other Appeals proceedings. If you want a representative to appear on your behalf, you must file Form 2848 - "Power of Attorney and Declaration of Representative." You may also authorize an individual, Attorney, CPA or Enrolled Agent to receive or inspect confidential material but not represent you before the IRS, by filing Form 8821 - "Tax Information Authorization."How to Request a CDPYou must fill out Form 12153 - "Request for a Collection Due Process or Equivalent Hearing" and send it to the address displayed on your levy or lien notice. If you have received both a lien and a levy notice, you may appeal against both actions by checking the boxes in line 5 on the form. You must also identify the alternatives to the lien or levy action. Possible alternatives may include: * An Installment Agreement, Offer in promise or Currently Not Collectible Status * Discharge of lien * Withdrawal of Notice of Federal Tax LienAfter you request a CDP hearing, your case will be forwarded to Appeals. Appeals will schedule a conference with you in person, on the telephone or by written munication. Unless the IRS believes that the collection of taxes is in jeopardy, you are not subject to any levy action during the 30 days after the levy action or the CDP hearing. If you make a timely request for a CDP hearing, the 10-year period that the IRS has to collect the taxes will be suspended, until you request to withdraw your hearing in writing or the hearing is pleted.How to Appeal against the Termination of an Installment AgreementCall the person or entity whose telephone number was mentioned on the termination notice, and explain that you want to appeal against the termination. Your appeal need not be in writing, unless the notice is sent by a Revenue Officer, in which case you need to request for an appeal using Form 9423. You will have 76 days from the day of the notice to file your appeal. Unless you appeal within 30 days from the date of the notice, the installment agreement will terminate automatically on the 46th day. After the 46th day, your right to appeal will continue for 30 more days. Your request for an appeal must be made on or before the 76th day after the date of the notice of intent to terminate the installment agreement. You are entitled to file only a solitary appeal within the 76 day period.How to Appeal against the Rejection of an Installment AgreementCall the person or entity whose telephone number was shown on the termination notice, and explain that you want to appeal against the termination. Your appeal need not be in writing, unless the notice is sent by a Revenue Officer, in which case you need to request for an appeal using Form 9423. You must appeal against the rejection of your installment agreement on or before the 30th day after the date of the notice of rejection.You can also appeal against other collection actions like the rejection of Offer in promise, Trust Fund recovery penalties, and denial of request to suspend penalties.Enrolled AgentsWould you like to bee an Enrolled Agent? To bee an Enrolled Agent an individual must pass the Special Enrollment Examination, also referred to as the EA Exam. The Special Enrollment Examination is a three-part exam administered by the IRS. The exam covers all areas of tax preparation including IRS Circular 230.Before taking the Special Enrollment Examination you should prepare by getting an Enrolled Agent study guide or taking an Enrolled Agent review course.Article Source: abcarticledirectoryFast Forward Academy is a leading publisher of education for enrolled agents and tax professionals. Access to free questions for the enrolled agent exam is available on their website.Note: The content of this article solely conveys the opinion of its author, Sawyer AdamsRetargeting by ChangoDid You Like This Article? 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