IRS Collection Due Process

By Jackson Law Group
May 12th, 2017

Posted in Tax Law & IRS Defense

Taxpayers should know that the IRS cannot typically levy your assets without first giving you notice.  There are a few exceptions to this general rule, however.  For instance, the IRS may levy without prior notice if it feels collection of the tax is in jeopardy or when the IRS levies a state tax refund.  Absent an exception, the IRS will typically provide a formal Notice of Intent to Levy prior to levying any of a taxpayer’s assets.

The formal Notice of Intent to Levy will usually provide the taxpayer thirty (30) days to request a hearing.  If the taxpayer requests the hearing within thirty (30) days, you will be afforded a hearing with the IRS Office of Appeals.  If you do not like the determination made by Appeals, then you may have a right to challenge the decision in Court.  If the taxpayer does not request a hearing within thirty (30) days of the formal Notice of Intent to Levy, then the taxpayer may still qualify for an equivalent hearing with the IRS Office of Appeal, but you may not have the same rights to challenge an adverse decision in Court.

For more information on the IRS appeals process, click on this link.  As always, it’s best to consult with a licensed and qualified Florida tax attorney to defend against IRS collection.

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