1. To be represented and not be directly contacted by the I.R.S.;

2. To appeal a Notice of Federal Tax Lien before or after it is filed;

3. To appeal a seizure of property before or after seizure;

4. To obtain relief from certain penalties;

5. To challenge the legality of the tax assessment giving rise to enforced tax collections in some cases;

6. To obtain help from the IRS’s Problem Resolution Office when enforced tax collections causes a significant hardship;

7. To pay only the tax, interest, and penalty due; and

8. To have enforced collection action stopped while an enforced collection action appeal is pending in most circumstances.

HOW TO STOP THE IRS FROM TAKING YOUR PROPERTY TO PAY YOUR TAX DEBT

Every taxpayer that owes taxes fears threatening IRS letters that come by certified mail and telephone calls by aggressive IRS collectors. Fear no more if the IRS has yet to mail you a Notice of Intent to Levy, letter 1058.

Effective January 18,1999, the IRS cannot take your wages, nor take your assets unless it first mails you by certified mail a Notice of Intent to Levy, letter 1058. Always accept IRS certified mail!

If you do nothing after 30 days on the Notice of Intent to Levy, the IRS is free to take your wages and/or your assets without any further notice. However, if you elect to have a Collection Due Process Hearing before the expiration of that 30 days, the IRS cannot take your wages and/or your assets for at least several additional months. Electing a Collection Due Process Hearing removes the case from the IRS’s aggressive Collection Division to the IRS’s more reasonable Appeals Division. Even if more than 30 days have passed, you should still elect to have a Collection Due Process Hearing (beware, there are some significant differences between making a timely election and an untimely election).

While the sole issue to be decided at a Collection Due Process Hearing is whether or not enforced collection activity is proper at this time,

taxpayers may file directly with Appeals an offer in compromise, an installment agreement, or seek to obtain temporarily uncollectible status. There is tremendous advantage in filing one of these settlement options with Appeals, namely the chance of success is higher, and a decision will be much faster. If the Appeals Division rules against a taxpayer that made a timely election for a Collection Due Process Hearing, that taxpayer may sue the IRS in federal Court to challenge the ruling. During this time there can be no enforced collection activity (this will add 6 to 18 months of time free from enforced collection). Even in the worst case scenario where the taxpayer loses its Collection Due Process Hearing, but does not sue, it usually will gain from 3 to 9 additional months free from enforced collection (and from 9 to 15 additional months if payroll tax is owed).