Certified Specialist In Taxation Law
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Certified Specialist In Taxation Law |
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THE COLLECTION PROCESS PUBLICATION 594, UNDERSTANDING THE COLLECTION PROCESS, which is sent with final Notice 504 and the LT11 notice, informs taxpayers of their appeal rights. PUBLICATION 1660, COLLECTION APPEALS RIGHTS (FOR LIENS, LEVIES, AND SEIZURES), is also given to the taxpayer by revenue officers when the taxpayer disagrees with a proposed or actual lien, levy, seizure or installment agreement termination. Additional information can be found in PUBLICATION 1, YOUR RIGHTS AS A TAXPAYER. COLLECTION APPEALS The Collection Appeals Program, implemented April 1, 1996, is intended to provide taxpayers with additional opportunities for an administrative review by an independent authority. The program allows taxpayers to appeal lien, levy or seizure actions, and installment agreement terminations. * A manager in the Service Center Collection Branch may verbally authorize an appeal. * The taxpayer may submit Form 9423, Collection Appeal Request, to a revenue officer.
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