Collection Due Process / Appeals

Beginning in February of 1996 the IRS implemented a Collection Appeals Program. Today under this program the taxpayer has the right to appeal both a Notice of Lien and Notice of Levy. The right to an appeal is statutory (Section 6320 for liens and Section 6330 for levies) and guarantees the taxpayer an impartial hearing. There are specific statutory protections for the taxpayer and a guarantee the Appeals Officer is independent of the Revenue Officer. The hearings are referred to as “Collection Due Process” hearings and the Appeals Officer and taxpayer are given broad latitude to bring up any relevant issue in regard to the unpaid tax. The taxpayer is required to raise all relevant issues at the CDP hearing and is prevented from raising issues considered at a previous CDP hearing.

Taxpayers have a right to a CDP hearing on the IRS’s intention to lien and a subsequent CDP hearing on the IRS’s intention to levy. Taxpayer may also appeal the Appeals Officer’s decision to either the Tax Court or Federal District Court depending on the type of tax in question. Under certain conditions the lien and/or levy is placed on hold during the appeals process.

A note of caution is appropriate here. We have been successful in delaying liens/levies using the CDP process. In more than one situation we have been successful at the appeals level in resolving the entire tax collection issue. However, these statutes contain specific time requirements. If the requirements are not met you will lose your right to a CDP hearing and your right to further appeal. This can be a significant loss to you in an early attempt to resolve your tax problems. So act the moment a notice is received. Do not wait.

Contact us and we will assist in evaluating your options. E-mail us at gcoulter@gctaxlawyer.com, or contact us by going to and completing the Assistance Form, or call us at one of our phone numbers 1.888.5TAXLAW or 706.546.9755 or fax us at 706.546.1796.

A power of attorney is necessary for us to represent you before the IRS. You may download IRS Form 2848 and send it to us by completing lines 1 and 3, and executing it on line 9. Fax the form to us and mail the original.

Once we analyze your situation and you agree for us to represent you we will send you an engagement letter by E-mail, fax or mail as you direct. When this is returned we will immediately start on your case.

See our Client Forms and Contact Us pages for further information.