Steps to Tax Debt Resolution. Call GSA Taxpayer Advocates today 855-472-8294

Collection Due Process Hearings (CDP) and Other Collection Appeals

One of the due process rights that the Internal Revenue Code gives taxpayers is a notice and opportunity for a hearing when a notice of Federal Tax Lien or Federal Tax Levy is filed against the taxpayer. The IRS is required to notify in writing the person whose property and rights to property will be encumbered by the public notice of the IRS lien. The person affected by the lien or levy is entitled to a fair hearing, as long as that person requests the hearing within the thirty-day period after the notice of lien or levy has been filed by the IRS. The hearing will be conducted by an Appeals officer who has had no prior involvement with the unpaid tax that gave rise to the filing of the lien or levy. Only one hearing before this impartial official is permitted.

The Appeals function to resolve tax controversies is highly successful as long as the taxpayer has proper legal representation. The taxpayer’s request for the hearing must be in writing and must be carefully phrased. At the Appeals hearing, the taxpayer may raise a number of arguments: an innocent spouse defense, challenge the appropriateness of the tax lien or levy filing, or propose an offer in compromise or other collection alternatives. If the taxpayer and Appeals are unable to resolve the taxpayer’s appeal, Appeals will issue a Notice of Determination. To obtain a judicial review of action, a taxpayer must file a petition in the Tax Court or District Court within thirty days after the date of the notice.

The legal team of GSA Tax Advocate Services has represented taxpayers in numerous successfully resolved Appeal hearings. Please contact us 1-855-GSA-TAXHELP (1-855-472-8294).

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