Page 10 - January February 24 Report

With the IRS putting the money received from Congress to work in collecting taxes, taxpayers should be well-advised on how to protect their property. Collection due process gives taxpayers the right to notice, an admin- istrative IRS appeals hearing, and, if necessary, trial in U.S. Tax Court (see Internal Revenue Code Section 6330). The filing of a collection due process appeal stops the IRS from levying until the appeal process is completed. The key to exercising due process rights is recognizing the IRS Final Notice of Intent to Levy letter which starts the appeal process.
Unfortunately, the IRS makes it diffi- cult for taxpayers to identify if they have received the Final Notice of Intent to Levy with Collection Due Process Rights. The IRS sends taxpayers multiple collection letters with “intent to levy” language, but without giving collection due process
rights. These letters include: “Final Balance Due Reminder – Notice of Intent to Seize (Levy) Your Property or Rights to Property” and “Notice of Intent to Levy – Intent to Terminate Your Install- ment Agreement.” The real Final Notice of Intent to Levy is required to state a taxpayer’s right to collection due process and appeal. These other similar letters state the notice of intent to levy but omit collection due process rights. The unfor- tunate effect of misleading IRS notices is taxpayer confusion and the belief that the IRS can levy when, in fact, they cannot.
The IRS will be ramping up their collection initiatives in the foreseeable future. Revenue officers and the ACS will be out seeking payment. The best method to determine if a taxpayer has been issued a real Final Notice of Intent to Levy is to contact the IRS Practitioner Priority Line (PPL). The PPL is an exclusive telephone
line for attorneys to secure background information about a taxpayer’s account without contacting an IRS collection agent. In other words, it permits obtaining necessary disclosures without waking the bear. The PPL provides IRS account tran- scripts, which can be read to determine if a real Final Notice of Intent to Levy with Collection Due Process Rights has been sent. Additionally, the PPL can disclose the amount owed, penalties charged, interest accrued, the collection status of the account (i.e., if a taxpayer is in an active installment agreement), and if a file is pending assignment to a local revenue officer.
Levy is a tax attorney with Voorhees and Levy. His practice concentrates on the resolution of IRS tax controversies.
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