Appealing a Collection Action

Appealing a Collection Action

The IRS Independent Office of Appeals or 
“Appeals” is a separate organization within   The IRS. Our mission is to resolve 
tax disputes fairly and impartially. Here in Appeals, we are taxpayers 
too, and we understand that dealing   With a collection issue – like a lien 
or a levy on your bank account — can   Be extremely stressful. You have a 
right to appeal most IRS decisions. If you decide to request an appeal, be sure 
to provide all of your information to the   IRS employee working your case so that they 
can consider it before it is sent to Appeals. Appeals is required by law to be independent, 
so if you request an Appeal, we will review your   Case, impartially, and make a decision based on 
how the law will apply to the facts of your case. During this video, I’ll explain what to 
expect if the IRS compliance division is   Attempting to collect a debt or has proposed a 
collection action against you, and you request   An appeal. If you decide to request an appeal, 
be sure to provide all of your information to   The IRS employee working your case so that they 
can consider it before it is sent to Appeals. First, your case will be assigned to an 
Appeals Officer who will contact you to   Schedule a conference. Appeals conferences are 
informal meetings and can be held in person,   By telephone or by video. We can also work with 
you through the mail or even secured email.   Many cases are successfully resolved through 
telephone calls or by mail – but remember,   You are the one to decide how you want 
to meet with us. Prior to the conference,   You can request to review the IRS 
administrative file for your case. The appeals process is designed to 
be informal and easy to navigate   For any taxpayer. You can have a tax 
professional, like an attorney or CPA   Represent you during your appeal or you 
can represent yourself. It’s your choice. We aim to work cases on a 
first in, first out basis,   And schedule conferences as quickly as 
possible. The Appeals Officer assigned   Your case will fully consider your position, 
arguments, and evidence, and will weigh those   Merits with that of the IRS Compliance division 
that proposed or took the action being appealed. The Appeals Officer may ask you for 
additional documents or information   To help in making a decision on 
your case. It is important that you   Provide the documents or information to the 
Appeals Officer by the requested due date. If you wish for your Appeals Officer to 
consider new information during the conference,   Keep in mind that any new information 
or evidence may first need to be sent   To the IRS Compliance Division to review 
and consider. The Appeals Officer handling   Your case will share with you any input 
from IRS Compliance and give you a chance   To respond. Appeals takes its independence 
very seriously and will not discuss your case  

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With the IRS compliance division, without 
you having an opportunity to participate. How your collection appeal is processed 
and decided will depend on what type of   Collection action is involved. There are four 
main types of collection appeals: Collection Due   Process – Collection Appeals Program – Offer in 
Compromise – and Trust Fund Recovery Penalties. You can learn more about the different 
types of collection appeals, by going   To irs.gov slash appeals and then select the 
‘requesting an appeal’ button. As you scroll   Down, you will find the different types of 
collection appeals. If you select the plus   Sign next to each type of case, you will find 
an additional description of what to expect. No matter the type of case, the Appeals 
Officer will consider all the facts and   Circumstances of your case to reach a 
conclusion and then discuss it with you. If you still have questions regarding the Appeals   Process further information is 
available at IRS.gov/Appeals.

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