Tax Seminar #3 – December 3 2012

Collection Appeal Rights Process
• The following publications and forms explain
appeal rights and provisions:
– Pub 594, The IRS Collection Process – Address
general appeal provisions
– Pub 1660, Collection Appeal Rights – Provides
detailed info regarding Collection appeal rights and
procedures under CDP and CAP.
– Form 9423, Collection Appeal Request
– Form 12153, Request for Collection Due process or
Equivalent Hearing – Used to request CDP/ Equivalent
Hearing
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IRS’s Fresh Start Program
• The IRS announced on Feb 24, 2011 a series of new steps
to help people get a fresh start with their tax liabilities.
• Changes include:
– Significantly increasing the dollar threshold when liens are
generally issued
– Making it easier for taxpayers to obtain lien withdrawals after
paying a tax bill
– Withdrawing liens when taxpayer enters into Direct Debit
Installment Agreement
– Easier access to installment agreements for small businesses
– Expanding streamlined Offer in compromise program.
• See IR-2011-20, 2/24/11
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