A taxpayer or business may receive from the Internal Revenue Service a final notice with intent to levy or a notice of Federal Tax Lien. When these notices are received, a taxpayer has the right to a Collection Due Process Hearing, however, the business or taxpayer must, within thirty (30) days, file a written request for the Collection Due Process Hearing. If not done within the thirty (30) day period, the IRS will proceed with their collection activity through the levying of assets. If a hearing is requested, and handled properly, the taxpayer or business will be allowed to present their case before the appeals officer which may result in the removal of the lien or elimination of the IRS's levy action. Should the taxpayer or business not agree with the IRS appeals officer, then the taxpayer or business can appeal to court and let a judge decide the matter.
Should you have received a final notice with intent to levy or a notice of Federal Tax Lien and feel that a Collection Due Process Hearing may be applicable, and want a free consultation, e-mail me at helptax@consolidated.net or contact me at (412) 926-0791 or (724)612-2993.