Collection Appeals

IRS Collection Appeals

Has the IRS rejected your Installment Agreement? We can appeal your case before the IRS. Collection appeals give taxpayers the right to challenge IRS collection actions before an independent appeals officer.

Collection Due Process (CDP) Appeals

Collection Due Process hearings are available when the IRS has issued a Final Notice of Intent to Levy or a Notice of Federal Tax Lien. You generally have 30 days from the date of these notices to request a CDP hearing. At the CDP hearing, you can:

• •Challenge whether the tax was properly assessed
• •Challenge the appropriateness of the collection action
• •Propose alternative collection methods (installment agreement, offer in compromise, etc.)
• •Claim innocent spouse relief if applicable

If you miss the 30-day CDP deadline, you may still be able to request an "equivalent hearing" — but you lose certain Tax Court rights.

Collection Appeals Program (CAP)

The Collection Appeals Program allows taxpayers to appeal other IRS collection actions more quickly, including:

• •Rejected or terminated installment agreements
• •Filed or proposed tax liens
• •Levies that have been or are about to be taken
• •Seizures

CAP appeals are processed more quickly than CDP hearings but do not provide the right to petition Tax Court if the appeal is unsuccessful.

How We Help

Our attorneys evaluate which type of appeal provides the best opportunity for resolution in your specific situation, prepare all necessary documentation, and represent you at the hearing. A well-prepared appeal can result in levy release, lien withdrawal, or an acceptable payment arrangement that halts collection activity.

Call Michelle Turpin P.C. at (801) 685-0552 to discuss your appeal options today.

This content is provided for informational purposes only and does not constitute legal advice.