Fresh Start Tax LLC <>< is a Christian -based professional tax firm. You can hear us on the radio on GRACE FM 90.3. <><
Our tax practice is Biblical based and the principles have been practicing tax law since 1982. We are comprised of Board Certified Tax Attorneys, CPA’s and former IRS agents and managers.
You can appeal your Federal Tax Lien today. Call us to start the process.
Appealing the Notice of Federal Tax Lien:
Taxpayers may have two ways to appeal certain collection actions.
1.Collection Due Process Hearing, and the
2.Collection Appeals Program.
Collection Appeals Program
- The Collection Appeals Program (CAP) was implemented to provide taxpayers with an opportunity to have collection actions reviewed by an impartial party outside the Collection function. CAP appeal-able collection actions are liens, levies, seizures, and installment agreement denials or terminations. In addition to appealing the filing of NFTLs, appeal-able lien actions include the denial of a notice of withdrawal of NFTL and denials of discharge, subordination or non attachment. A CAP appeal is also allowed for taxpayers who want to dispute an administrative decision regarding liens.
- CAP is the only appeal available before the lien filing.
- Taxpayers who dispute the proposed filing of the NFTL should be advised of appeal rights under CAP..
Collection Due Process
- Under IRC § 6320, the Internal Revenue Service must notify taxpayers in writing of their right to a Collection Due Process (CDP) Hearing with the Office of Appeals within 5 business days of the filing of a Notice of Federal Tax Lien. When a taxpayer timely requests a CDP hearing the taxpayer has a right to judicial review of the Appeals determination.
- Taxpayers may be entitled to a collection due process hearing if a timely request for a hearing is received. Otherwise, an equivalent hearing may be available.
- The taxpayer cannot file for judicial review of a decision from an equivalent hearing unless the issue raised in the hearing provides for judicial review, i.e., taxpayer raises spousal defense under IRC § 6015.
- The CDP notice must be sent to the taxpayer within 5 business days after the NFTL is filed with the local recording office. The notice must be:
- Given in person
- Left at the taxpayer’s residence or usual place of business, or
- Sent by certified or registered mail to the taxpayer’s last known address.
- The notice will include:
- The amount of unpaid tax.
- The right to request a hearing during a 30-day period beginning after the 5-day period described in (4) above.
- Administrative appeals (e.g., meet with the employee’s supervisor, Collection Appeals Program, etc.) available to the taxpayer with respect to the lien and procedures relating to such appeals.
If you are looking for immediate tax relief call us today.
Our Company Resume: ( Since 1982 )
- Our staff has over 135 years of professional tax representation experience collectively
- On staff, Board Certified Tax Attorney’s, Certified Public Accountants, Enrolled Agents,
- Former IRS Managers, Instructors and Trainers
- Highest Rating by the Better Business Bureau “A”
- Extremely ethical and moral
- Fast, affordable, and economical
- Licensed to practice in all 50 States
- Premium on client communication
- Nationally Recognized Veteran Former IRS Agent
- Nationally Recognized Published Tax Expert
- As heard on 90.3 FM Monthly Radio Show, You and the IRS
