Publication 1660 (Rev. 2 2014) P1660
User Manual: 1660
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Collection Appeal Rights
By law, you have the right to a CDP hearing when you receive
a Notice advising you of this right and you timely postmark a
request for a hearing to the address indicated on the Notice.
You are limited to one hearing under section 6320 (Notice and
opportunity for hearing upon ling of notice of lien) and 6330
(Notice and opportunity for hearing before levy) for each tax
assessment within a tax period.
You may contest the CDP determination in the United States
Tax Court.
Lien Notice: The IRS is required to notify you the rst time a
Notice of Federal Tax Lien is led for each tax and period. The
IRS must notify you within 5 business days after the lien ling.
This notice may be mailed, given to you, or left at your home
or ofce. You then have 30 days, after that 5-day period, to
request a hearing with Appeals. The lien notice you receive will
indicate the date this 30-day period expires.
Levy Notice: For each tax and period, the IRS is required to
notify you the rst time it collects or intends to collect a tax
liability by taking your property or rights to property.
The IRS does this by issuing you a pre-levy or post-levy notice.
The notice is mailed, given to you, or left at your home or ofce.
During the 30-day period from the date of the notice, you may
request a hearing with Appeals. There are four exceptions to
issuing this notice before levy:
1. When collection of the tax is in jeopardy.
2. When the IRS levies your state tax refund.
3. When the criteria for a Disqualied Employment Tax
Levy is met
4. When the IRS serves a federal contractor levy.
You may request a hearing after the levy action in these
instances.
If your request for a CDP hearing is not timely, you may request
an equivalent hearing. To receive an equivalent hearing, your
request must be postmarked on or before the end of the one-
year period after the date of the levy notice or on or before the
end of the one-year period plus 5 business days after the ling
date of the Notice of Federal Tax Lien.
You may appeal many IRS collection actions to the IRS Ofce of Appeals (Appeals). Appeals is separate from and independent of the
IRS Collection ofce that initiated the collection action. Appeals ensures and protects its independence by adhering to a strict policy
of prohibiting certain ex parte communications with the IRS Collection ofce or other IRS ofces, such as discussions regarding the
strengths or weaknesses of your case. Revenue Procedure 2012-18 has more information about Appeals’ independence and ex
parte communication and is available at www.IRS.gov.
The two main procedures are Collection Due Process and Collection Appeals Program. Other procedures are described on page
four of this publication and at www.IRS.gov.
Collection Due Process (CDP) is available if you receive one of the following notices:
• NoticeofFederalTaxLienFilingandYourRighttoaHearingunderIRC6320
• FinalNotice-NoticeofIntenttoLevyandNoticeofYourRighttoaHearing
• NoticeofJeopardyLevyandRightofAppeal
• NoticeofLevyonYourStateTaxRefund–NoticeofYourRighttoaHearing
• PostLevyCollectionDueProcess(CDP)Notice
Collection Appeals Program (CAP) is available for the following actions:
• BeforeoraftertheIRSlesaNoticeofFederalTaxLien
• BeforeoraftertheIRSleviesorseizesyourproperty
• Termination,orproposedtermination,ofaninstallmentagreement
• Rejectionofaninstallmentagreement
• Modication,orproposedmodication,ofaninstallmentagreement
CAP generally results in a quicker Appeals decision and is available for a broader range of collection actions. However, you cannot
go to court if you disagree with the CAP decision. CAP procedures are described on pages three and four of this publication.
You may represent yourself at CDP, CAP and other Appeals proceedings. Or, you may be represented by an attorney, certied public
accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family,
or in the case of a business, by regular full-time employees, general partners or bona de ofcers.
A Low Income Taxpayer Clinic (LITC) may represent you if you qualify. LITCs are independent from the IRS and most provide
representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. Some clinics
can provide multilingual information about taxpayer rights and responsibilities. Publication 4134, Low Income Taxpayer Clinic List,
provides information on clinics in your area and is available at your local IRS ofce, by calling 1-800-829-3676, or from www.IRS.gov.
If you want your representative to contact us or appear without you and to receive and inspect condential material, you must le
a properly completed Form 2848 (no earlier than 10/2011 revision), Power of Attorney and Declaration of Representative. You may
also authorize an individual to receive or inspect condential material but not represent you before the IRS, by ling a Form 8821,
Tax Information Authorization. These forms are available at your local IRS ofce, by calling 1-800-829-3676, or from www.IRS.gov.
HEARING AVAILABLE UNDER COLLECTION DUE PROCESS (CDP)
For Lien and Levy Notices
How do you request a CDP or equivalent hearing with the
Ofce of Appeals?
Complete Form 12153, Request for a Collection Due Process
or Equivalent Hearing, or other written request with the same
information and send it to the address shown on your lien or
levy notice. To request an equivalent hearing, you must check
the Equivalent Hearing box on line 7 of Form 12153, or if you
don’t use Form 12153 write that you want an equivalent hearing
if the CDP hearing request is late. If you received both a lien
and a levy notice, you may appeal both actions by checking the
boxes on line 6 of Form 12153 or if you don’t use Form 12153,
you may appeal both actions in one written request. You must
identify your alternatives to, or your reasons for disagreeing
with, the lien ling or the levy action. Alternatives or reasons for
disagreeing may include:
• Collection alternatives such as installment agreement or
offer in compromise.
• Subordination or discharge of lien.
• Withdrawal of Notice of Federal Tax Lien.
• Appropriate spousal defenses.
• The existence or amount of the tax, but only if you did
not receive a notice of deciency or did not otherwise
have an opportunity to dispute the tax liability.
• Collection of the tax liability is causing or will cause an
economic or other hardship.
Note: You may not raise an issue that was raised and considered
at a prior administrative or judicial hearing, if you, or your
representative, participated meaningfully in the prior hearing or
proceeding. Also, you may not challenge the existence
or amount of an assessment made based on court ordered
restitution.
Form 12153 is available at your local IRS Ofce, by calling
1-800-829-3676, or from www.IRS.gov. Include a copy of your
lien and/or levy notice. List all taxes and tax periods included on
the notice you received for which you are requesting a hearing.
You are entitled to only one hearing relating to a lien notice and
one hearing relating to a levy notice, for each taxable period.
In general, the IRS will deny a hearing request that only raises
issues identied by the IRS as frivolous or that are made solely
to delay or impede collection. For a nonexclusive listing of
issues identied by the IRS as frivolous, see “The Truth About
Frivolous Tax Arguments” on www.IRS.gov.
To preserve your right to go to court, you must request a CDP
hearing within the time period provided by law. Your request for
a CDP hearing must be sent to the address on the lien or levy
notice and postmarked on or before the date shown in the lien
notice or on or before the 30th day after the date of the levy
notice.
Before you formally appeal a lien or levy notice by sending
us Form 12153, you may be able to work out a solution with
the Collection ofce that sent the notice. To do so, call the
telephone number on the lien or levy notice and explain to the
IRS employee listed on the notice or other representative why
you disagree with the action.
If a telphone number is not shown on the notice, you can call
1-800-829-1040. This contact, however, does NOT extend the
30-day period to make a written request for a CDP hearing.
What will happen when you request a CDP or equivalent
hearing with the Ofce of Appeals?
After you request a hearing, you may still discuss your concerns
with the Collection ofce that sent the lien or levy notice. If you
are able to resolve the issues with that ofce, you may withdraw
your request for a hearing. If you are unable to, or do not choose
to, resolve the issues with the Collection ofce, your case will
be forwarded immediately to Appeals.
Appeals will contact you to schedule a conference. Your
conference may be held by telephone, correspondence, or, if
you qualify, in a face-to-face conference at the Appeals ofce
closest to your home, school or place of business. To qualify for
a face-to-face conference, you must not raise any issues that
are deemed as frivolous or made with a desire solely to delay or
impede collection. If you are proposing a collection alternative, it
may be necessary for you to submit nancial information or tax
returns. Generally, the Ofce of Appeals will ask the Collection
Function to review, verify and provide their opinion on any new
information you submit. We will share their comments with you
and give you the opportunity to respond. If you request a face-
to-face hearing, the Appeals ofcer will notify you by letter if you
need to take steps to qualify for a face-to-face conference.
Unless one of the exceptions in section 6330(f) applies,
for Jeopardy situations, State Income Tax levies, Federal
Contractor levies or Disqualied Employment Tax levies, levy
action is not permitted for the subject tax and periods during the
30 days after the levy notice and during the timely requested
CDP hearing process. Normally, there will be no levy action
during the period you have to request a hearing from a lien
notice and during the related CDP hearing process.
If your request for a CDP hearing is timely, the 10-year period
the IRS has to collect your taxes will be suspended until the
date Appeals’ determination becomes nal or you withdraw
your request for a hearing in writing.
At the conclusion of the CDP hearing, Appeals will issue a
determination letter unless you have withdrawn your hearing
request. If you don’t agree with Appeals’ determination, you
may request judicial review of the determination by petitioning
the United States Tax Court within the time period provided for
in the Appeals’ determination letter. You may not be able to
raise issues in the Tax Court if you do not raise them during the
Appeals hearing, and the Tax Court may limit the evidence you
can present to the evidence you submitted to Appeals during
the hearing. You should, therefore, raise all issues and present
all evidence during the Appeals hearing, in order to preserve
your rights to raise issues and have evidence considered in
subsequent court proceedings.
Appeals will retain jurisdiction over its determination. You may
return to Appeals if you believe that the Collection function
did not carry out Appeals’ determination as it was stated or if
there is a change in your circumstances that affects Appeals’
determination. However, you must rst try to work with Collection
to resolve the problem.
If your request for a CDP hearing is not timely and you request
an equivalent hearing, the law does not prohibit levy and the
collection statute is not suspended. Furthermore, you cannot
go to court if you disagree with Appeals’ decision.
HEARING AVAILABLE UNDER COLLECTION APPEALS PROGRAM (CAP)
For Liens, Levies, Seizures and Installment Agreements
The CAP procedure is available under more circumstances
than Collection Due Process (CDP). Unlike CDP, you may not
challenge in CAP the existence or amount of your tax liability.
You also cannot proceed to court if you don’t agree with Appeals’
decision in your CAP case. Collection actions you may appeal
under CAP are:
Notice of Federal Tax Lien. You may appeal the proposed
ling of a Notice of Federal Tax Lien (NFTL) or the actual ling
of an NFTL at the rst and each subsequent ling of the NFTL.
You may also appeal denied requests to withdraw a NFTL, and
denied discharges, subordinations, and non-attachments of a
lien.
Third parties may le a CAP appeal regarding the ling of a
notice of lien against alter ego or nominee property. There are
no CDP rights available for persons determined to be nominees
or alter egos. Persons assessed as transferees under Internal
Revenue Code (IRC) Section 6901, however, are entitled to
CDP rights.
Notice of Levy. You may appeal before or after the IRS places
a levy on your wages, bank account or other property. Once
the levy proceeds have been sent to the IRS, you may also
appeal the denial by the IRS of your request to have levied
property returned to you. Please note that a request to return
levy proceeds must be made within 9 months from the date
of such levy. See IRC Section 6343(d). You may also have
additional CDP appeal rights. See the preceding information
regarding Hearing Available under Collection Due Process.
Seizure of Property. You may appeal before or after the IRS
makes a seizure but before the property is sold.
Rejection, Modication or Termination of Installment
Agreement. You may appeal when the IRS rejects your request
for an installment agreement. You may also appeal when
the IRS proposes to terminate or terminates your installment
agreement.
In addition, you may also appeal when the IRS proposes to
modify or modies your installment agreement.
Wrongful Levy. If you are not liable for tax and the IRS has
levied or seized property that you believe belongs to you or in
which you have an interest superior to the IRS, you may appeal
the denial by the IRS of your request to release the levy or
seizure, or return the property or its value. Please note that a
request to the IRS to return wrongfully levied property must be
in writing, led within 9 months of the levy or seizure and must
satisfy certain specic requirements. See Publication 4528,
Making an Administrative Wrongful Levy Claim Under Internal
Revenue Code (IRC) Section 6343(b).
How do you appeal a lien or levy action if your only
collection contact has been a notice or telephone call?
1. Call the IRS at the telephone number shown on your
notice or identied by the IRS employee in a prior
telephone contact. Be prepared to explain which action(s)
you disagree with and why you disagree. You must also
offer a solution to your tax problem.
2. If you can’t reach an agreement with the employee, tell the
employee that you want to appeal his or her decision. The
employee must honor your request and will refer you to a
manager. The manager will either speak with you then or
will return your call within 24 hours.
3. Explain to the manager which action(s) you disagree with
and why. The manager will make a decision on the case.
If you don’t agree with the manager’s decision, your case
will be forwarded to Appeals for review. You do not have to
submit the appeal request in writing.
How do you appeal a lien, levy or seizure action if you have
been contacted by a Revenue Ofcer?
1. If you disagree with the decision of the Revenue Ofcer,
you must rst request a conference with the Collection
manager.
2. If you do not resolve your disagreement with the
Collection manager, you may submit a written request for
Appeals consideration, preferably by completing Form
9423, Collection Appeal Request. This form is available
at your local IRS ofce, by calling 1-800-829-3676, or
from www.IRS.gov. Check the action(s) you disagree
with and explain why you disagree. You must also offer a
solution to resolve your tax problem.
3. Submit the Form 9423 to that Collection ofce.
4. If you request an appeal after the IRS makes a seizure,
you must appeal to the Collection manager within 10
business days after the Notice of Seizure is given to you
or left at your home or business.
5. You should let the Revenue Ofcer or manager know
within 2 business days after your conference with the
Collection manager if you want to appeal under CAP or
the IRS will resume collection action. Your Form 9423
must be postmarked within 3 business days after the
date of your conference with the Collection manager in
order to prevent the resumption of collection action.
6. If you request a conference and are not contacted by
a manager or his/her designee within two (2) business
days of making the request, you can contact Collection
again or submit Form 9423. If you submit Form 9423,
note the date of your request for a conference in Block 15
and indicate that you were not contacted by a manager.
The Form 9423 should be received or postmarked within
four (4) business days of your request for a conference
as collection action may resume.
How do you appeal the denial by the IRS of your request to
release or return levied or seized property, if you believed the
property was wrongfully levied or seized?
1. If you do not agree with the denial of the request to
release or return wrongfully levied/seized property or
its value, you must rst request a conference with the
manager of the Advisory Group denying your request.
2. Call the telephone number on the letter denying your
request and explain that you want a conference with the
Advisory Group manager.
3. If you do not resolve your disagreement with the Advisory
Group manager, you must submit a written request
for Appeals consideration, preferably on Form 9423,
Collection Appeal Request. This form is available at
your local IRS ofce, by calling 1-800-829-3676, or from
www.IRS.gov. Check the action you disagree with and
explain why you disagree.
4. Submit the completed Form 9423 to the Advisory Group
ofce that denied your request to release or return of
wrongfully levied/seized property or its value.
How do you appeal the rejection of a proposed installment
agreement?
1. Call the telephone number shown on the letter rejecting your
proposed installment agreement and explain that you want to
appeal the rejection. Your appeal need not be in writing unless
the rejection letter was sent by a Revenue Ofcer, in which
case your request for an appeal must be in writing, preferably
using Form 9423, Collection Appeal Request. While a
conference is recommended, you need not have a conference
with a Collection manager before appealing the rejection of a
proposed installment agreement.
2. Your request for an appeal of the rejection of a
proposed installment agreement must be made on or before
the 30th day after the date of the rejection letter (the mailing of
a written request, including a Form 9423, must be postmarked
on or before such day).
How do you appeal the termination of an installment
agreement?
1. Call the telephone number shown on the notice that
indicates that the IRS intends to terminate your installment
agreement. If you are unable to resolve the matter, then
explain that you want to appeal the termination. Your appeal
need not be in writing unless the notice of intent to terminate
your installment agreement was sent by a Revenue Ofcer,
in which case your request for an appeal must be in writing,
preferably using Form 9423, Collection Appeal Request. While
a conference is recommended, you need not have a conference
with a Collection manager before appealing the termination of
an installment agreement.
2. You will have 76 days from the date of the notice of
intent to terminate in which to request an appeal. Unless you
appeal within 30 days after the date of the notice, or cure your
default of the installment agreement, the installment agreement
will terminate automatically on the 46th day after the date
of the notice. After the 46th day, and the termination of your
agreement, your right to appeal will continue for an additional
30 days. Accordingly, your request must be made on or before
the 76th day after the date of the notice of intent to terminate
(the mailing of a written request, including a Form 9423, must
be postmarked on or before such 76th day).
How do you appeal a proposed modication or modication
of an installment agreement?
The IRS may propose to modify the terms of your installment
agreement based on your nancial information. If the IRS does
not hear from you after proposing to modify your installment
agreement, it may proceed to modify your installment
agreement. If you are informed that your agreement is being
modied or has been modied, you may request an Appeals
hearing under CAP procedures. If you wish to le an appeal
concerning a proposed modication or modication of your
installment agreement, please follow the directions under the
section entitled, “How do you appeal the termination of an
installment agreement?”
What will happen when you appeal your case?
Lien, Levy and Seizure: Normally, the IRS will not take
any action to collect the tax for the tax periods Appeals is
considering, unless the IRS believes the collection of the
tax is at risk or you are a business meeting the criteria for a
Disqualied Employment Tax Levy.
Installment Agreements: IMPORTANT - The IRS can’t
levy until 30 days after the rejection or termination of your
agreement. If you appeal within the 30-day period, the IRS will
be prohibited from levying until your appeal is completed unless
the IRS believes the collection of the tax is in jeopardy.
Once Appeals makes a decision regarding your case, that
decision is binding on both you and the IRS. You cannot
obtain judicial review of Appeals’ decision following a CAP
hearing. However, there may be other opportunities to obtain
administrative or judicial review of the issue raised in the CAP
hearing. For example, a third party may contest a wrongful levy
by ling an action in district court. See Publication 4528, Making
an Administrative Wrongful Levy Claim Under Internal Revenue
Code (IRC) Section 6343(b).
Note: Providing false information, failure to provide all pertinent
information or fraud will void Appeals’ decision.
APPEAL OF OTHER COLLECTION ACTIONS
You may also appeal other collection actions:
• Rejected Offer in Compromise
• Proposed Trust Fund Recovery Penalty
• Denied Trust Fund Recovery Penalty Claim
• Denied request to abate penalties (i.e., late payment,
late ling, or deposit penalties)
To dispute a penalty in Appeals, follow the protest requirements
in Publication 5, Your Appeal Rights and How To Prepare
A Protest If You Don’t Agree. Also, the correspondence you
receive on these types of cases will explain where you should
send your protest.
Help if you are experiencing economic harm...
The Taxpayer Advocate Service (TAS) helps taxpayers whose problems with the IRS are causing nancial difculties; who
have tried but haven’t been able to resolve their problems with the IRS; and those who believe an IRS system or procedure
is not working as it should. If you believe you are eligible for TAS assistance, you can reach TAS by calling the TAS toll-free
number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. For more information, go to www.irs.gov/advocate.
TAS cannot extend the time you have to request a CDP, equivalent or CAP hearing. The timeframes for requesting these
hearings are explained in this publication.
Publication 1660 (Rev. 2-2014) Catalog Number 14376Z Department of the Treasury Internal Revenue Service www.irs.gov
