IRS Tax and Collection Appeals

What is an Appeal? An Appeal is a request by a taxpayer that does not agree with an IRS decision. The action of filing an appeal puts the IRS on notice that the taxpayer doesn’t agree with the IRS and is seeking a meeting to change the IRS decision.

The goal of the IRS Appeal Division is to “settle” disputes between the IRS and taxpayers.

The most common IRS decision which is appealed is that of an IRS Audit where the IRS has increased the taxpayer’s tax liability. Often this increase includes additional penalties and interest.

The taxpayer must file an Appeals request within a certain time frame and follow the IRS guidelines for a valid Appeal’s request. If a taxpayer doesn’t file their Appeal request correctly and on time, they may lose their opportunity to have an Appeals officer listen to their side of the story.

 

The Collection Appeal is an Appeal by a taxpayer that has been threatened with an IRS Levy or Seizure. This threat could have been received either verbally or in writing. The IRS allows you to file a Collection Appeal in these situations before they follow through on their levy or seizure. The Collection Appeal is filed on a one page form where the taxpayer is given the opportunity to explain how they think the situation could be solved without the IRS levy or seizure.
Your Appeal is assigned to an Appeals Officer who is required to make a decision on your Appeal within five days.