COLLECTION
DUE PROCESS HEARINGS
This article
will explain your garnishment, levy and seizure collection due process
hearing rights.
IRS
and State tax agencies generally send a letter
to your last known address in an attempt to notify you
of their intent to issue a wage garnishment or levy
against other sources of income and simultaneously inform you of your due process rights 30 days
before issuing a wage garnishment.
A
Collection Due Process hearing must be requested
within 30 days from the date indicated on your Notice of
Intent to levy. A hearing is requested by
completing Form
12153 and the grounds to appeal wage garnishments
must include one of the following:
-
You
have paid all back taxes prior to receiving a
notice of intent to levy.
-
The
tax was assessed and the notice of intent to levy was sent
after a petition for bankruptcy was filed.
-
A
procedural error was made with the assessment.
-
The
Statute
of Limitations for collections has expired.
-
You
did not have an opportunity to dispute the back
tax debt and did not receive a deficiency notice.
-
You
are requesting lien subordination or discharge to
use or sell property to obtain funds or seek
withdrawal because the lien should not have been
filed in the first place.
-
You
are requesting withdrawal of a garnishment or levy
due due to an existing hardship condition.
-
You
are requesting the opportunity to discuss payments
in full, installment agreements or offer in
compromise alternative collection options.
-
You
have an innocent
spouse defense, or
- You have a
reasonable defense for not timely filing or paying
taxes and believe that you should not be held
responsible for penalty assessments.
A timely requested due
process hearing will generally prohibit levy actions
and the time associated with the 10 year statute of
limitations for collections will not toll while your
appeal is pending.
If you request a
hearing after the 30 day deadline you may request an
equivalent hearing within one year from the date of
the notice of intent to levy. However, unlike a
timely filed due process hearing request an equivalent
hearing request will not prohibit a levy or suspend
the 10 year statute of limitations for collections
from tolling time.
PRIVACY POLICY
Our Privacy
and Security Policies guarantee that "only"
contact initiated by you and required to remove the
attachments or settle the underlying problem will occur
at any time, now or in the future.
