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YouTube video text script - Appeals Process: Collection Issues

HI… I’M MICHAEL… AND I WORK FOR THE IRS OFFICE OF APPEALS.

WE ARE AN INDEPENDENT ORGANIZATION WITHIN THE INTERNAL REVENUE SERVICE.  

WE TRY TO SETTLE TAX DISPUTES AND RESOLVE COLLECTION ISSUES WITHOUT THE NEED FOR FORMAL COURT HEARINGS.    

HERE’S WHAT YOU CAN EXPECT IF YOU APPEAL A COLLECTION MATTER.   

FIRST... EACH CASE GETS ASSIGNED TO AN APPEALS OFFICER.
    
YOUR APPEALS OFFICER WILL REVIEW YOUR CASE AND FULLY CONSIDER YOUR POSITION AND ARGUMENTS ALONG WITH THOSE OF THE IRS COMPLIANCE DIVISION THAT PROPOSED OR TOOK THE COLLECTION ACTION AGAINST YOU.

WE WORK TO RESOLVE DISPUTES IN A WAY THAT’S IMPARTIAL TO BOTH PARTIES.
    
WE PROMPTLY SCHEDULE AND CONDUCT CONFERENCES… OR HEARINGS… TO REVIEW AND RESOLVE CASES.    
    
MOST ARE HELD BY TELEPHONE.          

IF WE CAN’T RESOLVE YOUR CASE AT THE INITIAL CONFERENCE... WE WILL MAKE EVERY EFFORT TO COMPLETE YOUR CASE QUICKLY AND EFFICIENTLY.
    
IF YOU HAVE ALREADY REQUESTED AN APPEAL... YOU MAY HAVE HAD SOME DISCUSSION OR CORRESPONDENCE WITH YOUR APPEALS OFFICER TO PREPARE YOUR CASE.  
   
AND YOU MAY HAVE DISCUSSED ADDITIONAL EVIDENCE OR DOCUMENTS THAT YOU WILL NEED TO PROVIDE.
    
KEEP IN MIND THAT ANY NEW INFORMATION OR EVIDENCE MAY NEED TO BE SENT TO THE COMPLIANCE DIVISION OF THE IRS FOR REVIEW AND CONSIDERATION.
    
YOUR APPEALS OFFICER WILL SHARE WITH YOU ANY INFORMATION THAT COMES BACK FROM THAT REVIEW.  

REMEMBER… THAT WHILE APPEALS IS CONSIDERING YOUR CASE… INTEREST CONTINUES TO ADD UP ON ANY UNPAID BALANCE YOU OWE.
   
THE FAILURE TO PAY PENALTY MAY ALSO APPLY.
    
SO IT’S BEST TO PROVIDE ALL DOCUMENTATION TO THE IRS PRIOR TO COMING TO APPEALS AND TO PROVIDE ANY ADDITIONAL EVIDENCE TO APPEALS AS SOON AS REQUESTED.

WHEN THE APPEALS OFFICER FINISHES DISCUSSING YOUR CASE WITH YOU... A RECOMMENDATION IS MADE TO AN APPEALS TEAM MANAGER ABOUT HOW THE CASE SHOULD BE CLOSED.  
         
AFTER REVIEWING THE FILE... THE APPEALS TEAM MANAGER WILL APPROVE THE CASE IF THE RESOLUTION IS APPROPRIATE…  OR RETURN IT TO THE APPEALS OFFICER IF ADDITIONAL WORK OR CONSIDERATION IS NEEDED.  
   
JUST SO YOU KNOW… THE IRS CAN COLLECT TAX PAYMENTS OWED IN SEVERAL DIFFERENT WAYS.

ONE OPTION IS AN INSTALLMENT AGREEMENT… WHICH ALLOWS YOU TO PAY THE AMOUNT DUE OVER A PERIOD OF TIME.
   
ANOTHER IS AN OFFER IN COMPROMISE... WHICH… IF ACCEPTED… ALLOWS YOU TO PAY LESS THAN THE AMOUNT DUE TO SETTLE THE CASE.     
   
A THIRD OPTION IS A LEVY… WHICH IS A LEGAL SEIZURE OF PROPERTY… SUCH AS CASH... WAGES... OR BANK ACCOUNTS TO SATISFY A TAX DEBT.
    
AND A FOURTH OPTION IS A FILING A NOTICE OF FEDERAL TAX LIEN… WHICH NOTIFIES THE PUBLIC THAT THE GOVERNMENT HAS A CLAIM TO PROPERTY AS SECURITY OR PAYMENT FOR A TAX DEBT.  
          
THERE ARE FOUR DIFFERENT PROCEDURES FOR APPEALING COLLECTION ACTIONS.
    
HOW WE CONSIDER YOUR CASE WILL DEPEND ON HOW IT COMES TO APPEALS.  
   
THESE INCLUDE THE COLLECTION APPEALS PROGRAM OR CAP… COLLECTION DUE PROCESS OR C-D-P… OFFERS IN COMPROMISE AND TRUST FUND RECOVERY PENALTIES.        
    
IF YOUR CASE COMES TO APPEALS UNDER CAP… WE WILL RESOLVE IT VERY QUICKLY.
    
HOWEVER… YOU CANNOT GO TO COURT IF YOU DISAGREE WITH OUR DETERMINATION.  

WITH CAP... YOU CAN APPEAL A VARIETY OF COLLECTION ACTIONS… SUCH AS A PROPOSED LEVY … THE FILING OF A NOTICE OF FEDERAL TAX LIEN… OR A PROPOSED CHANGE IN YOUR INSTALLMENT AGREEMENT.       
    
YOU CAN REQUEST A COLLECTION DUE PROCESS HEARING IF YOU DISAGREE WITH A NOTICE OF FEDERAL TAX LIEN FILING OR A PROPOSED LEVY.
         
TO PRESERVE ALL OF YOUR RIGHTS... YOU MUST REQUEST A C-D-P HEARING WITHIN 30 DAYS OF RECEIVING A NOTICE OF FEDERAL TAX LIEN OR A NOTICE OF INTENT TO LEVY.         
     
UNDER THE LAW… IN A CDP CASE…  APPEALS MUST CONSIDER WHETHER THE IRS FOLLOWED REQUIRED PROCEDURES…
    
WHETHER THE PROPOSED COLLECTION ACTION IS APPROPRIATE…
    
WHETHER THERE ARE APPROPRIATE COLLECTION ALTERNATIVES…
     
AND WHETHER THE NEED FOR EFFICIENT TAX COLLECTION OUTWEIGHS THE INTRUSIVENESS OF THE ACTION.   

THE TAX WILL ONLY BE DISCUSSED IF YOU HAD NO OTHER CHANCE TO DISPUTE THE LIABILITY.     
   
IF YOU DISAGREE WITH THE DETERMINATION IN A CDP HEARING... YOU MAY ASK A COURT TO REVIEW WHETHER THE APPEALS OFFICER ABUSED HIS OR HER DISCRETION IN YOUR CASE.    
     
IF YOU MISS THE 30-DAY DEADLINE FOR REQUESTING A CDP HEARING. . . APPEALS WILL STILL GIVE YOU A HEARING UP TO ONE YEAR AFTER THE COLLECTION ACTION.  
    
HOWEVER… THE OUTCOME OF THIS HEARING CAN’T BE REVIEWED BY A COURT.      

YOU MAY ALSO REQUEST AN APPEAL IF THE COMPLIANCE DIVISION REJECTS YOUR OFFER IN COMPROMISE.       

Page Last Reviewed or Updated: 25-Oct-2016