Tax Appeals

If the IRS is taking collection action against you because of a tax liability, you may have the right to submit a tax appeal to stop the collection action.

What is a Tax Appeal?

Tax Appeal may prevent or stop collection actions from happening. You can file a tax appeal in cases of a levy, lien, and audit.

To understand a tax appeal, it’s important to understand the IRS collection process. When you have a tax liability, the IRS has the right to pursue various collection actions to collect the money owed. The most common collection actions are liens and levies, but they can be as severe as property seizure.

To provide taxpayers with recourse in the event of biased or unreasonable actions by the IRS collections department, IRS allows appeal rights on certain notices and actions. This allows a taxpayer to submit a tax appeal and engage an independent IRS office — called the Office of Appeals — to review the facts of the case and make a determination without influence from the collections department. The Office of Appeals has the authority to place a taxpayer in a resolution if they find that the facts support it.

The two main types of appeals are Collection Due Process (CDP) and Collection Appeals Program (CAP). The type of appeal available is dependent on the notice or action pursued by the IRS, but both types provide the opportunity for a taxpayer to explain why they disagree with the collection actions being pursued. An appeal can be submitted for multiple tax types and tax periods, but there is a limited amount of time to do so.


How to file an IRS Appeal?

Carefully read the IRS notice to know which appeals form to file. Different time frames are involved depending on the type of appeal being filed.

When an appeal is submitted to the IRS, collection action is typically halted to provide time for the independent review by the Office of Appeals. Be aware that a hold of collection action is not available in all cases. When an Appeals Officer is assigned, they will review the facts of the case. The Appeals Officer will then determine if the collection action is justified or if a resolution should be reached instead.

How can a Tax Appeal help resolve my tax liability?

The reason for the tax appeal must be legitimate for the IRS to consider it. However, if you feel that an IRS collections officer is pursuing unreasonable collection action against you, an appeal can allow an independent office to review the case, provide an objective opinion, and potentially place you into a resolution without interference from the collections department.

Omni Tax Solutions can help to determine if a tax appeal is the best course of action for you. Call us to discuss your case for free at (855) 529-3214.

How can a tax appeal help resolve my tax liability?
How can a tax appeal help resolve my tax liability?


Collection appeal rights are not always available for each state. Most states do provide appeal or hearing rights for certain enforcement actions.

Complete the applicable tax appeal form and send it to the IRS address from the notice. Faxing the form is the quickest way to get it filed, but you must obtain the correct fax number from the IRS collections officer.

While you can certainly do so, we encourage you to always have a licensed tax professional to represent you in the appeals hearing. A licensed tax professional can navigate the Internal Revenue Manual and knows what section of the Manual that can be used to advocate your position.