Appealing Collection

Collection Appeals Program (CAP)

If you choose to go through this CAP process then you cannot go to Court on the Appeals' decision. CAP procedures are available to you if you've received any one of the following notices: Notice of Federal Tax Lien Notice of Levy Notice of Seizure Denial or Termination of Installment Agreement CAP Procedures If your [...]

Collections

If you decide you want to present your dispute to Appeals, you will need to prepare a request for Appeals and mail it to the office that sent you the decision letter. Make sure you discuss this appeal process with a tax professional. Types of Collections Collection Appeals Program (CAP) Collection Appeals Program (CAP) is [...]

Trust Fund Recovery Penalty (TFRP)

Preparing a request for Appeals. Small Case Request If the total amount of the proposed assessment for each tax period is $25,000 or less, you may file a small case request.  If more than one tax period is involved and any tax period exceeds the $25,000 threshold, a formal written protest for all periods must [...]

Offer in Compromise (OIC)

If you received a letter notifying you that your offer was rejected you have 30 days to request an appeal of the decision. You can request an Appeals conference by preparing either a Form 13711, Request for Appeal of Offer in Compromise, or a separate letter with the following information included: Name, address, SSN, and [...]

Offer in Compromise (OIC) Disagreed Items

In preparing a request for an appeal, compile a list of specific items you do not agree with and a statement explaining why you disagree with each item. You may find a review of the following beneficial: The Asset/Equity (AET) and Income/Expense (EIT) Tables that accompianed the OIC denial letter; Your Form 433-A, Collection Information [...]

Collection Due Process (CDP)

CDP procedures are available to you if you've received any one of the following notices: Notice of Federal Tax Lien Notice of Intent to Levy CDP Procedure You have 30 days to request a hearing to preserve your right to go to Court. Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing [...]

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