dealing with the troublesome irs agent

DEALING WITH THE TROUBLESOME
IRS AGENT;
AHOW TO GTITDE,
Kyle Coleman
Coleman, Anastopulos & Jacksollr P.C.
L6250 Knoll Trail f)rive, Suite 105
f)allas, TX 75248
(e72) 810 -4380
Kyle @cai-law.com
1 ll=;e
'*u
Biography
KYLE COLEN,IAN
in Dallas, Texas'
Kyle Coleman is a shareholder in coleman, Anastopulos & Jackson, P.c.
area' Over the
in
the^Dallas
Coleman, Anastopulos & Jackson is the second largesf tax boutique
all docketed cases on
turt .igt i years, iot.n1un, Anastopulos & Jackson has held the majority of
ttre pa'ttas docket of the United States Tax Court'
AREAS OF PRACTICE
including
Mr. Coleman's practice concentrates on federal tax related controversy matters,
claims'
Federal
of
iitigation in Fedeial District court, the United States Tax court, and the court
and collection
Mr. Coleman also represents taxpayers in Internal Revenue Service audits, appeals,
the Northern
Bar,
Appeals
actions. Mr. Coleman has been admitted to the Fifth Circuit Court of
United States Tax
District of Texas, the Eastern District of Texas, the District of Colorado, and the
Court.
Mr. Coleman also represents clients in estate and business planning
In addition to tax controversy,
"His
practice includes entity formation, asset transfers, and wills and
as well as asset protection.
trusts.
EDUCATION
L.L.M. in Taxation, Dedman School of Law, Southern Methodist University, 1999
J.D., Oklahoma City University School of Law, 1998
B.A. in Finance, University of Central Oklahoma, 1995
BAR ADMISSIONS
State Bar of Texas
State Bar of Oklahoma
PROFESSIONAL ASSOCIATIONS AND MEMBERSHIPS
State Bar of Texas
State Bar of Oklahoma
Dallas Bar Association
2
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DEALINGWITHTHETROUBLESOMEIRSAGENT;
A HOW TO GUIDE
L
Introduction.
IRS ernployee who may be having
Occasionally, the tax professional must deal with an
does not like you or your client' This outline
a bad day, is generally disagreeable, or simply
professional obtain a good
and speech discuss irut"gl", to employ thai will- help.the'tax
rih.n dealing with a problematic IRS employee'
result for the client
"rr"r,
II.
Be professional.
the stage is set and
Usually, in the very first telephone conference with an IRS employee,
person that you are
you get a- fairly gooi lry of t^he land just by the tone of the IRS
rude and disagreeable' you should
communicating with. Even thougtr ttre person may be curt,
following:
ul*uy, be prolessional, you sfroita be polite and you should always do the
o
Respond promptly to all telephone calls,
and
Follow-up telephone conversations with a letter outlining the conversation
documents;
any agreements to produce inforrnation or to produce
o
III.
Respond to all requests for documents in
documents in response to requests'
writing. Include
Bates Numbered
Follow the rules.
A.
I(now your responsibilities under Circular 230'
govern those who practice
Under Circular 23O,theIRS has promulgated regulations that
person who prepares tax
before the IRS. Any attorney, CPA, Enroiled Agent, and other
may be enjoined from
returns or provides iax advice are governed by Circular 230 and
Some of the
p.u",i"irg before the IRS if there are-violatior,r of th" Circular 230 tegulations'
tey provisions of Circular 230 are as follows:
$ 10.20 Information to be furnished'
(a) To the Internnl
Revenue Sem'ice'
officer
(1) A practitioner must, on a proper and lawful request by a duty authorized
information
or
records
o..rnptoy"e of the Internal Revenue Service, promptly submit
practitioner believes in
in any matter before the Internal Revenue service unless the
are privileged'
gooA faitt urrd on r.*onable grounds that the records or information
3 |\it n ii
{::
possession of, or
(2) Where the requested records or information are not in the
client, the practitioner
subject to the control'of, the practitioner or the practitioner's
or employee and
officer
must promptly noti$r the requesting Internal Revenue service
practitioner has regarding the
the practitio.r., *rr-J, fio"ii. any I,for*ation that the
possession or control.of
identity of any p"rron'*t o the piactitioner believes may have
reasonable inquiry
make
must
the requested records or information. The practitioner
possession or
have
of his or her clieni r.gardi"g the identity of any person who may
practitioner is not required to
control of the ,"q.r"r[d ,."Jrd, or infoimation, but the
information provided by
make inqui.y of *V Jh.. p"rro, or independently verifr any
persons'
the practitioner's client regarding the identity ofsuch
officer or
(3) When a proper and lawful request is made by a duly authorized
alleged
into
an
inquiry
an
of the Internal Revenue Service, concerning
the
information
any
provide
"*pioy""of the regulations in this part, apractitioner must
violation
information
the aillggd violation and testifu regarding this
practitioner fras
in good
"orr"r.ring
in any proceeding lnstitutld undeithis part, unless the practitioner believes
faith and on reasonable grounds that the information is privileged.
(b) Interference with a proper and tawful request
for records or information''
any proper and lawful
obtain- any record
effort by the Internal Revenue Service, its lfficers or employees, to
grounds
reasonable
on
and
faith
good
or information unless the practitioner believes in
that the record or information is privileged'
A practitioner may noi irt".fe.",
o,.
utt.-pi to interfer", yith
2,2011'
(c) Effective/appticabili4t date. This section is applicable beginning August
pending matters'
S 10.23 Prompt disposition of
matter before
A practitioner may not unreasonably delay the prompt disposition of any
the Internal Revenue Service.
responding to
The two above-referenced Circular 230 sections specifically deal with
responsibilities under
requests for information and documents and your obligations and
with'
be
you
should
Circular 230. There are numerous Circular 230 provisions that
^familiar
Professional
office of
Repeated violations of circular 230 can result in a referral to the
representative or
taxpayer
the
reprimand
Responsibility ("OPr.-') which could take actions to
IRS.
have the representative disbarred from practicing before the
requirements, there may be also other. requirements
be familiar with all the
imposed by the State Bar or State Board oiAccountancy. You should
IRS is aware of these rules
rules that govern your conduct and practice before the IRS. The
For example, a threat of a referral
and will seek to use them to separate you from your client.
prwent you from
to ovR could create a conflict of interest betwien you and your client and
from happening
,"pr"r"ntirg them in an audit or collection matter. The best way to prevent this
with IRS
interactions
your
is to be aware of the rules, follow the rules and carefully document
employees.
In addition to the Circular 230
4 | I,' ;; i)i,,it:
IV.
Make the IRS follow the Rules'
before the IRS, the IRS
Just as Circular 230 governs the practice of tax practitioners
itself
Code, Treasury
must comply with the United States Constitution, the Internal Revenue
provisions in
various
of the
Regulations and the Internal Revenue Manual. You must be aware
of taxpayer's rights'
the code and the Manual that provide forthe protection and preservation
to undermine
attempt
and
hand
Very often, the IRS will recognize ataxpayer;s right with one
and water down that right with the other.
of Attorney. This right
One example is a right of a taxpayer to be represented_by a Power
compel the taxpayer to
is set forth in IRC S 7521G). Underihis Code seCtion, the IRS cannot
The IRS recognizes this right
attend an in-personlnterview absent an Administrative Summons.
get around this provision
in its Internal Revenue Manual (..IRM'), but at the same time seeks to
with the Power of Attorney'
when taxpayers demand their right and iequest that the IRS deal only
Below ui" t"y Code and Manual provisions regarding this issue:
A. IRC $ 7 SZ1 -
Procedures Involving Taxpayer Interviews
(a) Recording of interviews.-
(L) Recording by taxpayer.--Any offrcer or employee of the Internal Revenue
relating to
Service in connection wiih any in-person interview with any taxpayer
the determination or collection of ury tax shall, upon advance request of such
at the
taxpayer, allow the taxpayer to make an audio recording of such interview
equipment'
taxpayer's own expense and with the taxpayer's own
(2) Recording by IRS officer or employee.-An offtcer-or employee ofthe Internal
(1) if such
Revenue Service may record any interview described in paragraph
officer or employee--
(A) informs the taxpayer of such recording prior to the interview, and
(B) upon request of the taxpayer, provides the taxpayer with a transcript or
for
ropy bf rr"h recording but only if the taxpayer provides reimbursement
the cost of the transcription and reproduction of such transcript or copy.
(b) Safeguards.-(1) Explanations of processes.--An oflicer or employee of the Internal Revenue
S"*ici shall before or at an initial interview provide to the taxpayer--
in the case of an in-person interview with the taxpayer relating to
the
the determination of any tax, an explanation of the audit process and
(A)
taxpayer's rights under such process,
or
_
i
1i;*
S
*
(B)inthecaseofanin-personinterviewwiththetaxpayerrelatingtothe
process and the
collection of any tax, an explanation of the collection
taxpayer's rights under such process'
o.ffrcer or employee
(2) Right of consultation.-If the taxpayer clearly states to an
(other than an
interview
of the Internal Revenue Service at any time during any
subchapter A of
interview initiated by an administrative summons-issued under
an attorney, certified public
chapter ZS) that the iaxpayer wishes to consult with
ug"it, enrolled actuary, or any other person permitted to
accountant,
such officer or
"nroii.a
represent ttre ia*payer" before the Internal Revenue Service,
whether the taxpayer may
employee shall suspend such interview regardless of
have answered one or more questlons'
public
(c) Representatives holding power of attorney.;Ary attorney, .certified
represent
u""orri*t, enrolleJ agent, "rioil"a actuary, or any other person permittedortosuspended
disbarred
not
is
the taxpayer before thle Internal Revenue Se*ice who
power of
practice before the Internal Revenue Service and who has a written
from
such taxpayer to represent the
attorney executed by the taxpayer may be authorized by
officer or employee of the
tu*pu1,". in any interview dlscribed in subsection (a)' An
the representative
Internal Revenue Service may not require a taxpayer to accompany
under subchapter
taxpayer
the
to
issued
in the absence of an administrative ,rrn*ont
of
A of chapter 78. Such an offtcer or employee, wlth the consent the immediate
directly that such
supervisor of such officer or employee, may ngtify the taxpayer
for unreasonable delay
offrcer or employee believes such-representative is responsible
investigation of the
or
or hindrance of an Internal Revenue Service examination
taxpayer.
apply to
(d) Section not to apply to certain investigations.-This section shall not
of any offtcer or
criminal investigatioil ;. investigationt .elutittg to the integrity
employee of the Internal Revenue Service'
B.
Internal Revenue Manual'(o'IRM',) $ 4.10.1.6.
- Taxpayer Rights
rights are
(1) Examiners have the ongoing responsibility to ensure that all taxpayer
or provided as a
protected and observed, whether these rights are mandated by statute
matter of policY.
Taxpayer Bill of
(2) Examiners should be aware of all the rights provided by the IRC,
and IRS
nigf,t, I & II, the IRS Restructuring and-Reform Act of 1998 (RRA 98)
policies.
inclusive, but rather are
(3) The rights specifically covered in this subsection are not all
some of the new rights
mentioned here to prorrid. special emphasis or to highlight
provided in RRA 98.
as follows:
(a) The taxpayer rights covered in the subsections below are
6l
i.*
i.tt !,t. ti:
(a.
) Representation
/P
ower-of-Attorney Requirements ( I' 6' 1 )
(b.) confi dential ity Privileges--Accountant/client Privilege
(1,
.6'2)
(c.)Notification of Appeal Rights (1'6'3)
(d.) Innocent Spouse Relief (1'6'a)
(e.) Interest Abatement (1.6.5)
(f.) Consideration of Collectability (1'6'6)
(g.) Early Referrals to Appeals (1'6'7)
(h.) Separate Notices for Joint Filers (1'6'8)
(i.) Providing Taxpayers with Employee contact Information (1.6.9)
(.)ConfidentialityofTaxpayerlnformation/Privacy(1.6.10)
(k.) Unauth otizedAccess ([INAX) Requirements (1'6' 1 1)
(1.) Third Party Contacts (1.6.12)
B. IRM S 4.10.2.7.5 -
Scheduling Appointments
(1) Usually the initial appointment will be scheduled with the taxpayer. Examiners
per IRC 7521(c)' The
ca-nnot require the taxpayer's presence at the initial interview
taxpayer' That
examiner must be willing to talt to anyone who is authorized by the
requested and
person must commit to h'aving firsthand knowledge of the information
the
affrrm that the examiner cJn rely on the information provided- In addition,
information
if
timely
representative should agree to provide follow-up information
requested at the initial interview is not available'
Form
(a.) If the taxpayer requests representation, proper authorization is required'
)gqg, Powei i7 Lttirnuy and Declaration of Representative, can be used to
and
authorize an attorney, c"ertified public accountant, enrolled agent/actuaryBefore
individual with cert# special relationships. See II{M 4.1 1.55. 1-2, Practice
authorization
the Internal Revenue S"iicu (IRS), for ditail information regarding
to practice before the Service.
(b.) Form 8821, Tm Information Authorization, authorizes any individual,
firm or partnership the taxpayer designates toinspect and/or receive
form' See IRI\4
"oiporution,
confidential information for ih" typ" oltax matters listed on the
4.11.55|"7.2,Form8821-TmlnformationAuthorization.
7 | \,:1 ii
or tax authorization'
any other form is submitted to request representation
relying on the
before
written approval by the g.o"p manager -is required
of Attorney Document.
authorizatiJn, See mlt +.t l-ss.i.7.3, Non-IRS Power
(c.)
If
representation' the
(d.) ff at any time during the examination the taxpayer requests
business days to secure
examiner rirorfd allow"the taxpayer a minimum of 10
representation before any follow-up actions'
caution: The examiner must
ensure that they take no actions that would violate or
give the perception of violating the taxpayer's right to representation'
(e.) The person authorized to represent the. taxpayer must be- sufficiently
business and
knowledgeable to engage in dialogue concerning the taxpayer's
personal affairs.
an authorized
Examiners will use their judgment-to.determine whether
should take all
representative is sufficiently tnowledgeable; however, examiners
See [Rl'l
reasonable steps to work effectively with authorized representatives4.11.55.2 2 .1, Tmpayer's Presence Required'
(f.)
can be found
(g.) procedures for handling assertions of accountant/client privilege
in IRh,{ 4.1}.55.2.3, Privileged Communications, and IRM 4.lO'20, Requesting
Audit, Tax Accrual, or Tqx Reconciliation Wrk pqers'
guidance'
(h.) See II{M 4.1 1.55.3, By-Pass of a Representative, for additional
before the IRS, there
Just like there are rules governing the practice of representatives
audits and collection
are also rules that uppiy io trie IRS in its cbnduct of investigations,
and ensure that their rights
actions. You have a duty to represent your taxpayers competently
Revenue Code are respected' Be
as granted by the United States Consiitution una Internai
IRS employee that seeks to undermine a
fiJf"rrionat, U,rt be firm and demand that any As they say, what's good for the goose ' ' '
i*puy"r', rights be required to follow the rules.
V.
Go to the Group Manager if a problem persists'
for the
you continue to have a persistent problem with an IRS employee' ask
If you are being professional'
employee's Group Manager's name and contact information'
the only person that has had a
courteous and following"the rules, chances are you are not
a frank discussion with the
problem with the IRS eirployee that you are deaiing with. Have
If
you have taken since becoming the
Group Manager and lay out a timeline of the actions that
Manager-support for the actions
taxpayer's Power of Aitorney. Be prepared to fax the Group
the case' Ifyou do not
you have taken and propose a reasonable resolution to the issue or
the facts and circumstances, ask the Group
!"t,fr" assistance ttrat you feel is warranted under
Again, be professional
Manager for the Territory Manager's name and contact information'
to the case to
u ti.Itme of your actions and proposed resolurion
ffi;;;;;;;;;;rt
8lli;eg*
Manager will instruct the Group
the Territory Manager. In my experience, the Territory
within hours or days of the contact'
Murrug". toi"ri"*1-n" nt" una'coniact the representative
VI.
Go to Taxpayer Advocate Service'
may help,you in resolving
In certain situations, the Taxpayer Advocate Service-(.'T+S")
The TAS is an independent organization
an issue with a less than cooperative IRS emproyee.
fairly and that taxpayers know
within the IRS. Its job is to ensure that every t axpayer is treated
is initiated with a Form 911 Request
and understand their rights. A request for TAS assistance
Form 91 1 and instructions is
for Taxpayer Advocate-serrrice Assistance. A copy of the current
is especiallv lefr^rut if the taxpayer
attached as Exhibit..A,,. The Taxpayer Advocate Service
thirty days' The TAS agent assigned to
and the representative are experiencing a delay of over
or at reast an explanation of where
the case will send an inquiry and will usually get a response
the case is procedurally within the IRS'
v[
Go to rRs
Appeals'
.rl.r^ rnr.,nrr rn nhra]
:w of a collection
In collection cases, it is also possible for you to obtain an expedited-revit
tax lien is flrled, a levy or proposed.levy
case in certain situations 6y IRS Appeals. If a iederal
obtain an
is issued or an installment agreement is rejected, it is possible to
ir;il,;;;;;;
Appeal Request
IRS Apfeals Review. Attached as Exhibit "B" is Form 9423 Collection
Officer's Group
Revenue
the
the case with
i;CAp;i along with instructions. You must discuss
Manager, you must submit the
Manager. Within two days of discussing the case with the Group
Appeals is
Form 9423 totrr" croup Manager wnJwitt then forward the case to IRS Appeals. with a less
to
use
tool
excellent
required to review the case within five business days. This is an
takes the case out of the
reque-st
CAP
th"
oi
filing
The
than cooperative Revenue Officer.
review by IRS Appeals'
Revenue Officer's hands and gives you an opp-ortunity for a neutral
VIIL
Go to Court.
for a collection due
Another tool that is available in collection cases is called a request
or a final notice of intent
process hearing or equivalent hearing. When a federal tax lien is filed
review by IRS
independent
to levy is issued und", code proviJions 6320 and $ 6330 allow
The taxpayer can also challenge
Appeals and s,rUseqrrent review by the United States iax Court.
prwious review and may also
the underlying tax-liability if th; tability was not subject to
such as an
piopor. u, puf, of the collection due hearing process alternatives to forced collection
that the necessary financial
offer in compromise or installment agree*"nt. It is very important
statement be submitted
financial
information such as a Form 433-A,financial statement of 433-8
review' Attached as
early in the process and made part of the record of the case for appeals
Hearing along with
Exhibit ..c,, is rorrn 12153 Request for a collection Process of Equivalent
information in our
financial
instructions. Often, we will supplement this initial request with any
file to make sure that those records are available to the IRS Appeals Officer'
jurisdiction of the IRS' The
Another possibility is removing the case totally from the
file a lawsuit against the IRS in
Code provides for numerous instances where a taxpayer may
District court the case is
Federal District court. Generally, when a suit is-fiied in Federal
of Justice Tax Division. There
transferred from the jurisdiction of the IRS to the Department
the IRS such as filing an
are procedural requirernents for many causes of action against
against the Ils. Pl un erroneous lien
administrative claim. However, a suit may be maintained
7433 andthird partie! Tul blinq
under IRC g T43l,unauthorized collection actions under IRa $
7426. once the case is filed in Federal
a lawsuit against the IRS for wrongful levy under IRg. $
able to settle all issues
District court ard the Department-of rustice has jurisdiction, you are then
negotiate settlements including installment payments over time'
in the case and yo,
"un
IX. Practice ExamPles
three 9Pl',t'
Example 1 - Audit. The taxpayer owns his own cPA firm. He employs
receptionist' ]Ie has received an
one enrolled agent, three Uookkeepeis an office manager and
You agree' Y9u fax the Revenue
audit notice and requests that yorr rlpr"rent him with the audit.
your offrce' The Revenue
Agent your Powe. of Attorney and^request that the audit be held at
You remind the
Agent agrees but requests the taxpayer be present at the initiat interview.
jlst
you without the
Revenue Agent of mC $ 7521(c), und h" reiuctantly agrees to meet.with
him in advance of the initial
taxpayer being present. you tour the taxpayer's officl and.interview
A-gent in a three ring
IRS interview. You assemble all the docrme.rts requested by the Revenue
minutes, the auditor says you
tabbed binder with all the documents bates numbered. After five
leaves your office'
don,t have personal knowledge, demands the taxpayer be made available and
What do you do?
you that he
Example 2 - Collection Case. A new client walks into your offtce- He tells
The client
pool
locations.
owes income taxes related to his Schedule c business which excavates
but was told by the
tells you he has been represented by one of the people you hear on the radio,
you the Revenue
former power of Attornly that he could no longer represent him. The client tells
and
served them
Officer is very aggressive, has gone to all the taxpayer's accounts_ receivable
C but
with summon, urd"l"rries. He also tells you that hi is no longer in business as a Schedule
the
to
work
consulting
some
provides
that his three children have formed a new company and he
2007,
covering
new excavation company. You also learn thai a notice of deficiency was issued
was filed
petition
n9
and
response
no
was
200g and 2009 to the taxpayer and his wife and there
for audit
filed
has
CPA
in the United States Tax Court. You learn that the taxpayer's
The 2007 liability
reconsideration for all three years and it has been granted for the tax year 2OO7 .
good records' The
was reduced from $350,000 to $50,000 becauselour client maintains very
only expense that was disallowed was for cash payments to day laborers. You contact the
will not halt her
Revenue Officer and she states that she is proceedingwith forced collection and
What do
reconsideration.
for
audit
collection case while the 2008 and 2009 years are reviewed
you do?
10 | i:t ;t
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Depadment of the Treasury - lnternal Revenue Service
Form
91
(Febru ary 2015)
1545-1504
(And Application for Taxpayer Assistance Order)
Sgction I - Taxpayer lnformation
(see pages
3
and
4
this Form')
for Form 911 Filing Re4uirements and lnstructions for compteting
1b. Taxpayer ldentifying Number
1a. Your name as shown on tax return
2*
OMB Number
Request for Taxpayer Advocate Service Assistance
1
(ssN, lTlN, EIN)
ZU Spouse's Taxpayer ldentifying Number (SSN, lTlN)
Spouse's name as shown on tax return (if applicablel
3a. your current street address (Number, street, & Apt. Number)
3c. State (or Foreign Country)
3b City
5. Emarl address
4. Fax number (if aPPlicable)
6. Tax form numbe r (1040,
941
7
, 720, etc.)
. Tax year(s) or Period(s)
B. Person to contact if Section ll is not being used
9a. Daytime Phone number
10. Best time to call
f]
1
3d. ZIP code
Check if Cell Phone
9b.
n
Check here if You consent to
have confldential information
about your tax issue left on Your
answering machine or voice
message at this number.
1. Preferred language (if applicable)
tr
D
TTY/TDD
Line n
language)
lnterpreter needed - Specify language other than English (including sign
Other (please sPecifY)
it may be creating
12a. Please describe the tax issue you are experiencing and any difficulties
completing Lines 12a and 12b)
for
(See
instructions
sheefs-)
additional
attach
needed,
is
(tf more space
ffirelief/assistanceyouarerequesting(tfmorespacetsneeded,attachadditionalsheets.)
artiesinorderto-respondtothisrequestandlauthorize
such contacts to be made. Further, by authorizini
,jijffiff;;,il,!,ffii;
tnl Taxpayer Advocate dervice to contact third parties, ! '19-"j:111{l^":]yl!]"'
irer"nr" code, of third parties contacted in connection with this request'
"""iii"'irioit"ioit'Jrnt"rn"r
13b. Date signed
13a. Signature of Taxpayer or Corporate Officer, and title, if applicable
14b. Date signed
14a. Signature of spouse
Section ll
-
Representative lnformation
(Attach Form 2848 if not already on file with the lRS.)
Centratized Authsrization File (cAF) number
1. Name of authorized representative
2.
3. Current mailing address
4. Daytime Phone number
5. Fax number
7. Date signed
6. Signature of representative
Catalog Number 169655
www.lrs.gov
Form
911
(Rev. 2-2015)
Page 2
y"" lnf*rnution (section
ttl is to be completed by fr,g rRS only)
Taxpayer ldentifying Number (TlN)
Taxpayer name
1. Name of emPloYee
3b. Operating division
3a. Function
2. Phone number
5. How identifled and received (check the appropriate box)
Service (TAS) criteria
IRS Function identified issue as meeting Taxpayer Advocate
4. Organization code no.
6. IRS received date
issue as meeting TAS criteria)'
1r; Functional referral (Function identifled taxpayer
!
!
not addressed to
1x; Congressional correspondence/inquiry
TAS but referred for TAS handling'
Name of Senator/Representative
Taxpayer or Representative requested TAS assistance
(NTA) Toll-Free site.
n (n) Taxpayer or representative called into a National Taxpayer Advocate
specifically requested TAS assistance).
11 (s) Functional referral (taxpayer or representative
NOTE: Checkbox 9
is forTAS Use OnlY)
harm or is about to suffer economic harm.
1t; rne taxpayer is experiencing economic
an immediate threat of adverse action'
121 fne taxpayer is facing
relief is not granted (including fees for professional representation)'
tgl The taxpayer will incur significant costs if
if relief is not granted'
(4) The taxpayer will suffer irreparable injury or long-term adverse impact
!
[
E
E
(if any items 1-4 are checked, complete Question 9 below)
tax account problem'
E (5) The taxpayer has experienced a delay of more than 30 days to resolve a
to their problem or inquiry by the date promised
E (6) The taxpayer did not receive a response or resolution
the taxpayefs problem or dispute within
(7) A system or procedure has either failed to operate as intended, or failed to resolve
.Ll the lRS.
of equity, or have impaired or will impair the
(g) The manner in which the tax laws are being administered raise considerations
rr
LJ
rights.
taxpayer's
individual or group of taxpayers (TAS Use Only)
(9) The NTA determines compelling public policy warrants assistance to an
!
B.
What action(s) did -to
resolve fhe lssue, state the reason why (if applicable)
lf you were unable
completed by the initiating employee)
explainthecircumstancesthatarecreatingtheeconomic
b" adverseiy affected if the requested assistance is not provided
"orid
(This btock MIJST be completed by the initiating employee)
burden and how the Taxpayer
10.
H"w did the taipayer learn about the Taxpayer Advocate seruice
f
IRS Forms or Publications
Catalog Number 169655
n Media I
IRS Employee
tr
www.lrs.gov
Other (please s1ecif4)
Form
91 1
(Rev
.2
2015)
Page 3
tnstructions for completing Form 911 (Rev. 5-2011)
Form 911 Filing Requirements
when to Use this Form: The Taxpayer Advocate service (TAS)
is your voice at the lRS. TAS may be able to help you if you're
experiencing a problem with the IRS and:
. Your problem with the IRS is causing flnancial difficulties for you, your family or your business;
. You face (or you business is facing) an immediate threat of adverse action: or
the date promised. You have tried repeatedly to corrtact the lRS, but no one has responded, or the IRS has not responded by
you in time to avoid harm, you may submit this. form' The
lf an IRS office will not give you the help you've asked for, or will not help
while your request for assistance is pending (for
Taxpayer Advocate service will generally ask the tRs to stop certain activitles
example, lien filings, levies, and seizures)'
Where to Send this Form:
and Puerto Rico'
. The quickest method is Fax. TAS has at least one office in every state, the District of Columbia,
the fax number in the
find
can
You
you
reside.
where
oicity
state
in
the
Submit this request to the Taxpayer Advocate office
1546'
in
Publication
or
government listings in your local telephone directory, on our website it ,uw*.irt.gov/advocate'
iaxpayer Advocate Service - Your Voice at the IRS'
address and phone number (voice) of your local Taxpayer Advocate
. you also can mail this form. you can find the mailing-1546,
or get this information by calling our toll-free number:
Pub.
in
and
website,
our
office in your phone book, on
1-877 -777 -477 8.
Are you sending the form from overseas? Fax it to 1 -855-81
8-569 7
or mail it to: Taxpayer Advocate service, lnternal
Revenue Service, PO Box 1 1996, San Juan, Puerto Rico 00922.
Advocate office nearest you so we can work your
Please be sure to fill out the form completely and submit it to the Taxpayer
issue as soon as Possible.
What Happens Next?
please call the TAS office where you sent your request. You can
lf you do not hear from us within one week of submitting Form 911,
find the number at www.irs.gov/advocate.
this form, you are authorizing the Taxpayer Advocate service to contact third
lmportant Notes: please be aware that by submitting"you
,uy noi receive further notice aboutthese contacts. For more information
parties as necessaryto respond to your request, ano
see IRC 7602(c).
on this form. You can find examples of frivolous
to raise frivolous arguments, you may be subject to a
arguments in publication 2105, Why do I have to Pay Taxes? lf you usJthis form
caution: The Taxpayer Advocate service will not consider frivolous arguments raised
penalty of $5,000.
laws of the United
PaperworkReductionActNotice:Weaskfortheinformationonl|i"I"P9:iI11,ltl:lYi1,^xY::::
on a form that is subject to the
i" voluntary. you are not required to provide the information requested
instructions
paperwork Reduction Act unless ih" for. displays a valid oMB control number. Books or records relating to a form or its
law. GenerallY, tax
Revenue
lnternal
any
of
administration
in
the
material
b""or"
rnuy
contents
must be retained as long as their
6103. Although the time needed to complete this form may
returns and return information are confidential, as required by Code section
is
30
minutes.
time
vary depending on individual circumstances, the estimated average
for making this form simpler, please write to:
Should you have comments concerning the accuracy of this time estimate or suggestions
Ave. NW, washington, DC 20224'
constitution
i
111
prodricts
6406,
Room
committee,
coordinating
tnternal Revenue service, Tax
bkil:V;;;;;"pr"l"
lnstructions for Section
I
1a. Enter your name as shown on the tax return that relates to this request for assistance.
a social security Number (ssN) or lndividual
1b. Enter your Taxpayer ldentifying Number. lf you are an individual this will be either
(ElN) (e'g' a
(lTlN). lf you are a business entity this will be your Employer ldentification Number
Taxpayer ldentification Number
partnership,corporation,trustorself-employedindividualwithemployees).
jointly filed return'
2a. Enler your spouse's name (if applicable) if this request relates to a
to
2b. Enter your spouse's Taxpayer ldentifying Number (SSN or lTlN) if this request relates
a jointly filed return'
country, and zip code'
or
foreign
state,
city,
3a-d. Enter your current mailing address, including street number and name,
4. Enter your fax number, including the area code'
you by telephone and your issue appears
5. Enter your e-mail address. we will only use this to contact you if we are unable to reach
of your case.
specifics
the
discuss
to
to be time sensitive. we will not, however, use your e-mail address
an individual taxpayer with an income
example,
For
request.
this
to
6. Enter the number of the Federal tax return or form that relates
7.
tax issue would enter Form 1040.
this request. For example, if this request involves an income
Enter the quarterly, annual, or other tax year or period that relates to
enter the calendar quarter'
tax issue, enter the calendar or fiscal year, if an employment tax issue'
lnstructions for Seclion !
e ;
continue on the next
Catalog Number 169655
www.lrs.gov
Form
911
(Rev. 2-2al6)
Page 4
tnstructions for Section I - (Continued from Page 3)
g. Enterthe name of the individual we should contact if Section ll is not being used. For partnerships,
9a.
9b.
corporations, trusts, etc., enter
person is not the taxpayer or oth er authorized
the name of the individual authorized to act on the entity's behalf. lf the contact
individual, please see the lnstructions for Section ll'
is a cell phone number, please check the box'
Enter your daytime telephone number, including the area code. lf this
you consent to the Taxpayer Advocate service leaving
lf you have an answering machine or voice mait at this number and
box. You are not obligated to have information about
confidential information about your tax issue at this number, please check the
machine or the voice mail and you do not wish
your tax issue left at this number. lf other individuals have access to the answering
please do not check the box'
for them to receive any confidential information about your tax issue,
,l0.lndicatethebesttimetocallyou.PleasespecifyA.M.orP.M.hours.
11. lndicate any special communication needs
English'
you iequire (such as sign language). specify any language other than
be creating. specify the actions that the IRS has
12a. pleasedescribe the tax issue you are experiencing and any difficulties it may
days in resolving your issue' indicate
of ,:r"
taken (or not taken) to resolve the issue. lf the issue involves an IRS delay
th"l,:0for a specific list of rAS criteria'
you first contacted the IRS for assistance in resolving your issue. see section lll
the date
you want taken and that you believe necessary to
12b. please describe the relief/assistance you are requesting. Specify the action that
us in resolving the issue'
resolve the issue. Furnish any documentation that you believe would assist
was signed'
spouses must sign in the appropriate blocks and enter the date the request
1 3-14. lf this is a joint assistance request, both
submitted
is
being
request
this
lf
request.
the
sign
lf only one spouse is requesting assistance, onlythe requesting spouse must
request'
the
sign
should
behalf
individual's
on
that
. for another individual, only a person authorzed and empowered to act
title'
Requests for corporations must be signed by an offlcer and include the office/s
the
periods of limitation relating to
of this request allows the IRS by law to suspend any applicable statutory
you
to perform acts related to assessment
periods for
assessment or collection of taxes. However, it does not suspend any applicable
Due Process hearing'
petitioning the Tax court for redetermination of a deficiency or requesting a collection
Note: The signing
or collection, such as
lnstructions for Section ll
give him/her power of attorney or tax information
Taxpayers: lf you wish to have a representative act on your behalf, you must
Power of Attorney and Declaration
see Form 2848,
authorization for the tax return(s) and period(s) involved. For additional informalion
instructions. lnformation can also be found in
accompanying
gg2i,
the
and
Tax'lnformation Authorization,
of Representative, or Form
Publication 1546, Taxpayer Advocate Service-Your Voice at the IRS'
of the taxpayer identified in Section l'
Representatives: lf you are an authorized representative submitting this request on behalf power attorney' Enter your centralized
of
other
or
complete Blocks 1 through 7 of section ll. Attach a copy of Form Z8ia, rorm'8821,
the IRS assigns to a
that
number
unique
the
is
number
cAF
l[.
The
section
Authorization File (cAF)iumber in Block 2 of
representative after Form 2848 or Form 8821 is filed with an IRS office.
to the Federal tax laws: to execute waivers,
Note: Form gg21 does not authorize your appointee to advocate your position with respect
authorize anyone you designate to
does
8821
Form
consents, or closing agreements; or to otherwise represent you before in" tns.
and tax periods you list on
of
tax
type
the
for
lRS,
of
the
office
in
any
your confidential tax informaiion
inspect andlor receive
Form
BB21
.
tnstructions for section
lll (For IRS Use Only)
Please amptete fhis secfi'on r'n tfs entirety-
page of this form'
Enter the taxpayer's name and taxpayer identification number from the first
1.
2.
Enter Your name.
Enter your Phone number.
etc.).
3a. Enter your Function (e.g., ACS, Collection, Examination, customer service,
TE/GE)'
or
LS&|,
(W&1,
SB/SE,
Division
your
Operating
3b. Enter
4. Enter ihe Organization code number for your office (e.g., 18 for AUSC, 95 for Los Angeles)' For example, did taxpayer or
identified
5. Check the appropriate box that best reflects how the need for TAS assistance was
(TAS)'
service
representative call or write to an IRS function or the Taxpayer Advocate
TAS assistance' or enter the date when the
6. Enter the date the taxpayer or representative called or visited an IRS office to request
from the taxpayer or representative'
assistance
TAS
for
request
IRS received the congressional correspondence/inquiry or a written
was made'
determination
this
date
the
enter
criteria,
lf the IRS identified the taxpayer's issue as meeting TAS
Only.
Use
TAS
is
for
9
Box
is
requested.
7. Check the box that best describes the reason TAS assistance
g. State the action(s) you took to help resolve the taxpaye/s issue. State the reason(s) that prevented you from resolving the
were already applied to a valid liability; an
taxpaye/s issue. For example, levy proceeds cannot be returned because they
a refund expired; or current law precludes a speciflc
overpayment cannot be refunded because the statutory period for issuing
interest abatement.
are creating the economic
provide a descripilon of the taxpayeds situation, and where appropriate, explain the circumstances that
provided'
b" adversely affected if the requested assistance is not
burden and how the taxpayer
here.
"ould
aboutthe TaxpayerAdvo""t" s"ri"" und ind
learned
10 Askthe taxpayer how he or she
g.
Catalog Number 169655
www.lrs.gov
Form
91 1
(Rev
.2-2o1s)
Department of the Treasury - lnternal Revenue Service
Form
9423
Collecti on APPeal Request
(August 2014)
(lnstructions are on the reverse side of this form)
2. Representative (Attach a copy of Form 2848, Power of Attorney)
1. Taxpaye/s name
4. Taxpayer's business Phone
3. SSN/EIN
7
5. Taxpaye(s home Phone
6. Representative's Phone
. Taxpayer's street address
9. State
12. Tax periods being aPPealed
(Tax form)
Collection Action(s) APPealed
14. Check the Collection action(s) you are appealing
t]
Federal Tax Lien
ft
Rejection of lnstallment
Agreement
t]
LevY or ProPosed LevY
tr seizure
fl
Termination of lnstallment Agreement
[|
Modification of lnstallment Agreement
Explanation
problem.
on action(s) you checked above and explain how you would resolve Your tax
support your position. GenerallY, the Offlce of
you
will
think
that
documents
of
any
copies
Attach
Attach additional
any new information You submit- We will
Appeals will ask thebollection Function to review, verify and provide their opinion on
respond.
to
you
opportunity
the
share their comments with you and give
pag-es if needed.
accompanying documents, and to the best of my knowledge and belief,
Under penalties of perjury, I declare that I have examined this request an! a1y
the taxpayer, is based on all information of which the representative
than
other
a
representitive,
by
A
submission
co"ett ind
"ompreie.
has any knowledge.
th.y;;irr",
G.
n
Taxpayeis
or
E
17. Date signed
Authorized Representative's signature (Only check one box)
IRS USE ONLY
18. Revenue Officer's name
19. Revenue Office/s signature
20. Date signed
21. Revenue Officer's Phone
22. Revenue Officer's email address
23. Date received
25. Collection Manager's signature
26. Date signed
Zl . Collection Manager's Phone
Form
9423
(Rev
.8-2014) Catalog Number
emai! sddress
l2B Collection Manager's
Iffi
141691
@E B
,
29. Date receved
i?-r
Treasury - lnternal Revenue Service
lnstructions for: Form 9423, Cotlection Appeal Request
F* Li"n",
Levies, Seizures, and Rejection, Modification or Termination of lnstallment Agreements
the following actions under the collection Appeals
A taxpayer, or third party whose property is subject to a collection action, may appeal
Program (CAP).
a. Levy or seizure action that has been or will be taken'
o. R tt'otice of Federal Tax Lien (NFTL)that has been or will be filed.
c. The filing of a notice of lien against an alter-ego or nominee's propertydischarge or non-attachment'
d. Denials of requesG to issue li-en certificates,-s-ucn as subordin'ation, witnOrawal,
o_r terminated installment agreements'
termination
proposed
for
or
ormoJm"o,
modiflcation
proposed
for
e. Rejected,
f. Disallowance of taxpayeds request to return levied property under IRC 6343(d).
g. Dililo*;nce ot pr6p6rty own'e1s claim for return of property under IRC 6343(b).
How to Appeal lf You Disagree With a L1e1, Levy, or Seizure fgtion
you must firs! request a conference with the employee's
1. lf you disagree with the oeiision of the IRS empt'oy"", a1d ryis.]r to.appeal,
Form.9423 to request consideration by
manager. lf you do not resolve your disagreem'eniwiti"r the Collection'manager, submit
with the collection manager that you plan
conference
thL
after
(2)
business.days
two
within
Aooeals. Let the collection office know
days of the conference with the
(3)
business
tnree
in
wit
oi
[ostma'rt<eo
GnSr=f,iit?"oril drC. The Form 9423 must uoi'ecilleo
resume'
may
action
or
collection
manager
Collection
within 10 business days afier
NorE: lf you request an appeal after IRS makes a seizure, you must appeal to the collection manager
the Notice of Seiiure is provided to you or left at your home or business.
two (2) business days of making the
2. lf you request a conference and are not contacted by a manager.or his/her designee-within
of your request for a
you can contact Collection again or submit f orm s+is.lf you submit Form 9423, note the date
request,
9423 should be received or postmarked
conference in Block 15 and indicate that you were not contacted by a manager. The Form
*itnin torr (4) business days of your request for a conference as collection action may resume.
you.disagree. You must also explain your
3. On the Form g423, check the collection action(s) you disagree with and explain.why
g+zo
in the lien, levy or seizure action.
invdMed
oifice
collection
to"the
rli#
prootem.
submit
youilax
solution to resolve
your tax problem has not been
4. ln situations where the IRS action(s) are creating an economic harm or you want help-becaj:e
'
at877-777-4778'
Service
the
TaxpayerAdvocate
resolved through normal channels, you can reaclh
for Modification or Modified, or Proposed for
How to Appeal An lnstallment Agreement which Has Been Rejected, Proposed
Termination or Terminated
by completing a Form 9423, Collection
1. lf you disagree with the decision regarding your installment agreement, you should appeal
Appeal Request.
your installment agreement, within 30 calendar
2. You should Provide it to the office or revenue officer who took the action regarding
days.
be held with the manager
NOTE: A managerial conference is not required. However, it is strongly recommended a conference
possible.
whenever
It must be submitted to the offrce which
IMPORTANT: Never forward your request for an Appeals conference directly to Appeals'
took the action on your installment agreement.
What Will Happen When You Appeal Your Case
unless we have reason to believe that
Normally, we will stop tne coitectibir action(s1 you Oisagree with until your appeal is settled'
collection orthe amount owed is at risk.
You May Have a RePresentative
you may represent yourself at your Appeals conference or you may be representeo by 3! attorney, certified public accountant or a
you, you must provide a properly
person enrolled to practice bef6re the'li?s. lf you want yori r"pr"rLntative to appear without
Forrn2848 from your local IRS offlce,
obtain
can
Yiu
powei
of nttorney and'Deci"i"ti6n of R'epresentative.
completed Form 2g48,
by
calling 1-800-829-3676, or by going to www.irs.gov.
Decision on the APPeal
yoy an! the IRS' You cannot obtain a judicial
Once Appeals makes a decision regarding your case, that decision is binding on both
to o-btain adrninistrative or judicial review of the
review of Appeals, decision following a cAp. However, there may be.other o-pportuniti6s
by-filing an action in district court' see
levy
a
wi6ngful
miy'contest
;ihird'd,ry
issue raised in the cAp ireuring. Folr. example,
pubtication 4528, Making-ii nt^iini"tAtive'wrongfu L"wi ctui,'m lhnder lntemal-Revenue Code (IRC) section 6u3(b)'
will void Appeals' decision'
Note: providing false information, failing to provide all pertinent information or fraud
process, and Publication 1660, Collection Appeat.Rights, for more information regarding
Refer to publication 594, The IRS collection
p.g**
publications can be obtained online at www.irs'gov'
of
these
Copies
in" Cofi""6on Appeals
Privacy Act
privacy Acts and Paperwork Reduction Notices which have already been
The information requested on this Form is covered under
provided to the taxPayer.
Form
9423
(Rev
.8-2014) Catalog Number
141691
www.lrs.gov
Depailment of the Treasury - lnternal Revenue Service
Request for a Gollection Due Process or Equivalent Hearing
Form 121 53
(Rev. 12-201 3)
hearing with the IRS Office of
Use this form to request a Collection Due Process (CDP) or equivalent
Appeals if you have been issued one of the following lien or levy notices
IRC 6320,
o
Notice of Federal Tax Lien Filing and Your Right to a Hearing under
a
Notice of lntent to Levy and Notice of Your Right to a Hearing,
a
Notice of Jeopardy Levy and Right of Appeal,
a
Notice of Levy on Your State Tax Refund,
a
Notice of Levy and Notice of Your Right to a Hearing.
notice. lnclude a copy
comptete this form and send it to the address shown on your lien or levy
of yolr lien or levy notice to ensure proper handling of your request.
the correct address
call the phone number on the notice or 1-800-82g-1O4A if you are not sure about
or if you want to fax Your request.
1
. Taxpayer Name: (TaxPayer 1 )
Taxpayer ldentification Number
Current Address
Zip Code
State
City
Telephone Number and Best Time
to Call During Normal Business
Hours
(-)
work (-)
Home
flr*
[pm
fr*
[pm.
E r* tl pm.
Cell
3. Taxpayer Name: (TaxP aYer 2)
Taxpayer ldentification Number
Current Address
*[f;I",?i'o'[3!, citv
State
4. Telephone Number and Best Time
Type of Tax (lncome,
Employment, Excise,
etc. or Civil PenaltY)
Form
12153
tne
v
. 12 2013)
Im Ipm.
fl r* tl pm.
fl r* n pm.
(-)
work (-)
Home
to Call During Normal Business
Hours
Cell
on the Lie" or L*y Notice
(lf
possibte, attach a copy of ttue notice)
Tax Form Number
(1040 , 941 ,72O, etc)
Catalog Number 26685D
Zip Code
www.irs.gov
co
o
6l
rl':l
o
z
cD
@
-9
e
2
oo
Tax Period or Periods
EXHIBII
asury - lnternal Revenue Service
Request for a Collection Due Process or Equivalent Heari ng
Form 121 53
(Rev. 12-201 3)
both a lien
6. Basis for Hearing Request (Both boxes can be checked if you have received
and levy notice)
tr
I
Filed Notice of Federal Tax Lien
ProPosed LevY or Actual LevY
instructionsformoreinformationonEquivalentHearings)
would like a hearing equivalent to a CDP Hearing if my
I I would like an Equivalent Hearing - Imeet
the requirements for a timely CDP Hearing'
request for a CDp hearing does not
-------------g. Check tn" ,ort upp.pri"t" nox for the reason you disagree with the filing of the lien or the levy'
pages if you d?=-l-h"',Y:-:T1g1t-11""
See page 4 of this form for examples. You cin add more
a Colleclion Alternative to the
lf, during your CDp Hearing, you think you would like to discuss
you submit a completed Form
;;tr; p;Jp*"6 ov tn" Coii""tion function it is recommended
r^.-.^a^^..^,^,,
i**
See
form.
www'ir-g,gqv
433A (lndividuatl ino/or Form 4338 (Business), as appropr.iate, withlhis
Function to
for copies of the forms. Generally, the Office of Appeals will ask the Collection
you submit. we will share their
review, verify and provide their opinion on any ne* information
comments with you and give you the opportunity to respond-
I
n
CollectionAlternative
Lien
Please explain.
lnstallmentAgreement
I
OfferinCompromise
I
I Cannot PaY Balance
Subordination
tr
Discharge
tl
Wthdrawal
My Spouse ls ResPonsible
lnnocent spouse Relief (Please attach Form 8857,
Requesf for lnnocent spouse Relief , lo your request.)
I
t]
Other (For examPles, see Page 4)
CDP hearing will not be honored'
Reason (you must provide a reason for the dispute or your request for a
pages if necessary'):
much space as you need to explain the reason for your request' Aftach ertra
Use as
judicial review will suspend the statutory
I understand the cDP hearing and any subsequent
I must sign and
period of limitations for colleJtion action. I also understand my representative or
as an officer of
signing
are
lf
i;i;thir ifqr"rt olirrrtnu tns office of Appeals can accept it. vou
9. Signatures
acompanyaddyourtitle(president,secretary,etc.)behindyoursignature.
Date
Taxpayer 1's Signature
SIGN HERE
fa*payer 2's Signature
tr
(if
a
ioint request, both must
sign)
Date
(attach a copy of Form
I request my cDP hearing be held with my authorized representative
2848)
Telephone Number
Authorized Representative's sig natu re
IRS Received Date
IRS EmPloYee (Print)
Form
12153
(Rev
.12-2013)
Catalog Number 26685D
www.lrs.gov
Department of the Treasury - lnternal Revenue service
tnformation you Need To Know When Requesting A Collection Due Process Hearing
What ls the Deadline for Requesting a Timely Collection Due Process (CDP) Hearing?
.
.
your request for a CDp hearing about a Federal Tax Lien filing must be postmaked by the date indicated in
(lien notice)'
the Nofice of Federat fax Liei Fiting and Your Right to a Hearing under IRC 6320
your request for a cDp hearing about a levy must be postmarked within 30 days afterthe date of the Notice of
your Right to i Hearing (levy notice) or Notice of Your Right to a Hearing After an
tntent to Levy and Notice of
Actual LevY.
your timely request for a cDp hearing will prohibit lelry action in most cases. A timely request for cDP hearing will also
prohibition on levy and the suspension of the
suspend the 10-year period we have, by law, to coilect your taxes. Both the
about your disagreement is final' The
10-year period will last until the determination the IRS dffice of Appeals makes
the 1O-year period. For example, if the
in
amount of time the suspension is in effect will be added to the time remaining
collect taxes will be extended by six
to
period
have
we
1o-year period is suspended for six months, the time left in the
months.
you can go to court to appeal the cDp determination the IRS office of Appeals makes about your disagreement'
What ls an Equivalent Hearing?
requesting a timely cDP hearing has
lf you still want a hearing with the IRS office of Appeals after the deadline for
Hearing box on line 7 of
passed, you can use thi! form to request an equivarent hearing- You must checkthe Equivalent
or suspend the 10prohibit
levy
the form to request an equivalent hearing. An equivalent heaiing request does_not
Appeals' decision
of
office
the
IRS
year period for collecting your taxes; ilso, you cannot go to iourt to appea!
timeframe:
following
the
about your disagreement.-You must request an equivalent hearing within
. Lien Notice-one year plus five business days from the filing date of the Notice of Federal Tax Lien'
.
.
LeW Notice-one year from the date of the levy notice'
your request for a CDp levy hearing, whether timely or Equivalent, does not prohibit the Service from filing a
Notice of Federal Tax Lien.
Where Should You File Your CDP or Equivalent Hearing Request?
may,also fax your request. call the
File your request by mail at the address on your lien notice or levy notice. You
your cDP or equivalent hearing
telephone number on the lien or levy notice to ask for the fax number. Do not send
on the lien or levY notice. tf you send
request direcfly to the IRS office of Appeals, it must be sent to the address
Depending
your request direcfly to Appeals it may result in your request not being considered a timely request.
in your
raised
issue(s)
the
resolve
i,pon yo* issue the originating function may contact you in an aftempt to
request prior to forwarding your request to Appeals'
Where Gan You Get HelP?
you can call the telephone number on the lien or levy notice with your questions about requesting a hearing. The contact
your questions'
answer
person listed on the notice or other representative can access your tax information and
free or nominal charge. our Publication
ln addition, you may qualify for representation by a low-income taxpayer clinic for
your
area.
4134, Low lncome Taxpayer Clinic List, provides information on clinics in
may be able to help you resolve your
lf you are experiencing economic harm, the Taxpayer Advocate Service OAS)
hearing. see Publication
problems with the IRS-. TAS cannot extend the time you have to request a cDP or equivalent
1-877-777-4778 for TAS
call
can
You also
594, The tRS Cottection Process, or visit $tnn&1r-s."g-ov1ad--v--o-sa-t-el-h-df-x:hlnl'
assistance.
find examples of frivolous reasons for
Note-The IRS Office of Appeals will not consider frivolous requests. You can
do t have to Pay Taxes?' or at
requesting a hearing or disagreeing with a tax assessment in Publication 2105,lMhy
www.irs.gov by typing "frivolous" into the search engine'
you can get copies of tax forms; schedules, instructions, publications, and notices at sr.:dv\&tirs'g-o-Y, ?t
your toca-i tRS office, or by calling toll-free 1-8oo-TAX-FoRM (829-3676)'
Form
12153
(n. v - 12-2013)
Catalog Number 26685D
www.irs.gov
Department of the Treasury - lnternal Revenue Service
lnformation you Need To Know When Requesting A Collection Due Process Hearing
What Are Examples of Reasons for Requesting a Hearing?
you will have to explain your reason for requesting a hearing when you make your request. Below are examples of
reasons for requesiing a hearing.
you want a coltection alternative-,,1 would like to propose a different way to pay the money I owe." Common
collection alternatives include:
. Full payment-you pay yourtaxes by personalcheck, cashiecs check, money order, or credit card.
. lnstallment Agreement-you pay your taxes fully or partially by making, monthly payments'
. offer in Compromise-you offer to make a payment or payments to settle your tax liability for less than the full amount
you owe.
(1) you have a terminal illness or
cannot pay my taxes." Some possible reasons why you cannot pay yourtaxes are:
payments, or unemployment
excessive medical bills; (2) your only source of income ii Social security payments, welfare
exceeding your
expenses
you
reasonable
(4)
have
income;
or
no
little
with
benefit payments; (3) Vou ii" ,nerptoyed
consider freezing collection action
income; or (5) you have some other hardship condition. The IRS office of Appeals may
balance'
until your ciicumstances improve. Penalty and interest will continue to aocrue on the unpaid
get
a Federal Tax Lien
you want action taken about the filing of the tax lien against your property-You can
or withdrawal' See
released if you pay your taxes in full. You also may request a lien subodination, discharge,
snin v*if-$.,ggy for more information.
Lien secondary to a non-lRS lien'
\Mren you request lien subordination, you are asking the IRS to make a Federal rax
get a refinancing mortgage on your house or
For example, you may ask for a subordination of the Federal Tax Lien to
to the mor:tgage, even though the
other real property yo, o*rn. you would ask to make the Federal Tax Lien secondary
subordination, in this example, if
mortgage came after the tax lien filing. The IRS office of Appeals would consider lien
yo, usJo the mortgage proceeds to pay yourtaxes.
Lien from a specific property' For
\Mren you request a lien discharge, you are asking the IRS to remove a Federal rax
your
house if you use all of the sale
exampte, you may ask for a dischirge of the Federil Tax Lien in order to sell
tax you owe'
pay
of
the
all
proceeds io pay your taxes even though the sale proceeds will not fully
of FederalTax Lien (NFTL)
\Mren you request a lien withdrawal, you are asking the IRS to remove the Notice
filed. For example, you may ask for
information from public records because you believe the NFTL should not have been
or did not follow procedures, or you
prematurely
a withdrawal of the filing of the NFTL if you believe the IRS filed the NFTL
provide
for the filing of the NFTL' A
not
have entered into an installment agreement and the installment agreement does
withdrawal does not remove the lien from your IRS records'
your spouse is responsible-,,My spouse (or former spouse) is responsible for alt or part of the tax liability"'You
or a part of the tax liability. lf this is the
may believe that your spouse or former spouse is the only one responsible for all
You should complete and attach
spouse.
case, you are requesting a hearing so you can receive relief as an innocent
form 6aSZ, Reguesf for lnnocent Spouse Relief, to your hearing request.
a disagreement about the
other Reasons-,,! am not liable for (l don't owe) all or part of the taxes." You can raise
why you owe taxes-it
explaining
(a
notice
amount you owe only if you did not receive a deficiency notice for the liability
you owe), or if you
says
IRS
the
tax
gives you the right to challenge in court, within a speciic timeframe, the additional
you
owe'
nave not had another prior opportunity to disagree with the amount
may remove all or part of the
,,1
do not believe lshould be responsible for penalties." The IRS Office of Appeals
746, lnformation About Your
Notice
see
penalties if you have a reasonable cause for not paying or not filing on time.
'Nlotice,
penalties'
eenlny and lnterest for what is reasonable cause for removing
you disagree with the amount the IRS says you haven't paid if you think
,,1
have already paid all or part of my taxes."
you have not received credit for payments you have already made.
,,1
following topics:
see publication 5g4, Ihe IRS Coilection Process, for more information on the
and Withdrawal;
Discharge,
lnstallment Agreements and Offers in Gompromise; Lien Subordination,
wrong'
is
bill
tax
lnnocent spouse Relief; Temporarily Delay Gollection; and belief that
Form
12153 tn. v . 12-2013)
Catalog Number 26685D
www.irs.gov
Department of the Treasury - lnternal Revenue Service