IRS finally did something right when it came up with the policy to help hurting taxpayers when it designed the Collection Appeal Process called the CAP.
When IRS sends out a Notice of Intent to Levy or to Notice to File a Federal Tax Lien and there appears no way to stop the IRS enforcement train of permanently wrecking your life, there is an appeal process which can be filed to STOP the IRS right in there tracks. Thank God!
What generally happens, taxpayers get a final notice or letter looking for help. They call the IRS number found on the top of their IRS letter.
This is usually a contact number for the ACS or the computerized function of the IRS. These are usually 1-800 numbers that are directed to the first IRS call center open to take a call.
The call can be answered any where in the United States.
The person who answers the telephone only know one thing, they must follow the little book called their IRM and they usually will not deviate from the commands from the throne above called management.
Many times taxpayers have unusual circumstances or a life event that needs special attention and enforcement action could financially cripple the taxpayer. A Federal Tax Levy or a Federal Tax Lien would completely damage their lives. Usually the ASC Unit person handling the call could care less. Sad but true.
This is when the CAP of the Collection Appeal comes in handy.
The Collection Appeal Program publications are sent to the taxpayer at their last known place of address on their last filed tax return. IRS sends out publication 594 and Pub 1660 with their given rights.
The booklets or publications let the taxpayer know that the IRS is planning to File a Federal Tax Lien or a Federal Tax Levy.
Other actions may be taken place but this article will only address the Tax Levy and the Tax Lien.
By tax policy, the Internal Revenue Service collection action is ( or should be suspended ) suspended while the case is in the Collection Appeals Program for the IRS lien, tax levy, and IRS seizure.
The IRS Collection function may continue enforcement action, however, if it believes withholding the action would put collection of the tax liability at risk.
So if you need to stop the impending IRS action, file your appeal ( CAP ) today. You should have professional tax representation for the best results.
Look for Former IRS Agents, Managers and Instructors, they usually know the system.
IRS will not allow the Collection Appeal to be processed if the following circumstances are present:
1. Evidence that the taxpayer is / are dissipating assets company or personal assets.
2. Pyramiding additional tax liabilities, including unpaid Federal Tax Deposits and delinquent payroll tax returns. ( 941 payroll taxes )
Know your rights, know the system and win!
