Tax Collection Appeal Rights

Defending US Taxpayers from the IRS and California Tax Agencies

US taxpayers who are facing IRS liens, levies or garnishment have rights. The power of the IRS and California tax agencies to collect taxes are extremely harsh, and these powers are sometimes abused.  How can an individual taxpayer or business stand up to the threats and power of the IRS, or California’s FTB, EDD or BOE?

The experienced tax attorneys at Allen Barron are uniquely positioned to work for those who owe the IRS or California taxing agencies back taxes, and are facing aggressive tax collection tactics. We provide our clients with seasoned and successful legal services, and support their needs with a comprehensive team of attorneys, CPAs, accountants, and tax preparation experts.  We are a single source provider who is prepared to successfully appeal any tax collection decision, and negotiate a positive resolution of our client’s delinquent tax case.

Tax Collection Due Process

The Tax Collection Due Process was established by law several years ago to ensure that US taxpayers have the right to appeal the IRS’ intent to issue a levy or a lien on their accounts or property.   The IRS and California tax agencies have incredible power to place liens against your property and to levy your bank accounts and income.  US and California laws provide for an “automatic lien in favor of the United States or California upon all property, and rights to property, belonging to the taxpayer if, after notice and demand, the taxpayer neglects or refuses to pay the tax for which the taxpayer is liable.”  Even if you do not presently own real property or assets, the lien will automatically attach to any property and assets you acquire in the future.

You will receive warning. Do not ignore a Notification from the IRS of an Intent to Levy or to Place a Lien Against Your Assets.

The IRS must notify you within 5 days after filing a “Notice of a Tax Lien,” and at least 30 days prior to a “Notice of Levy.”

You have a right to appeal the decision of the IRS or California tax agency to place a lien against your assets or to levy your accounts or wages for 30 days after the notification has been made. If you do not receive notification, and the agency cannot prove that you were provided with this notification, the 30 day period to request a hearing does not begin.

Allen Barron will take immediate action to put a hold on the impending lien or levy, and to slow the process down. We will assert your right to a Collection Due Process (CDP) hearing, and begin active negotiations with the IRS or California collection officer assigned to your case.  Once we have requested this hearing, the IRS or other tax agency cannot execute the levy or tax collection action unless “the collection of the tax is in jeopardy.”  Our experienced tax attorneys work to ensure that the IRS and/or California tax agency is put on notice that the collection is not in jeopardy, and to ensure that the execution of the tax collection strategy is suspended while the judicial appeal is underway.

The Appeals Office will issue a “Notice of Determination” sent by certified mail or registered mail.  There is no time limit on how long the appeals process will last, however, the regulations require the Appeals Officer to conduct the hearing “as expeditiously as possible.”  Once this finding is issued, if we are displeased with the decision of the Appeals Office, there will be 30 days to request judicial review by filing a petition in Tax Court or U.S. District Court.

Allen Barron Protects the Rights of California and US Taxpayers in Tax Collection Matters

You are not defenseless before the IRS or California’s tax collectors. The worst thing you can do is put your head down and ignore what is happening. You have rights.  Allen Barron has several alternative strategies to protect your interests and develop a solution to California tax agency and IRS tax collections that you can live with.  If you receive a notification from the IRS or a California tax agency regarding a notification of an intent to put a lien against your property or to levy your assets, you should take immediate action and contact us, by calling for a free consultation at 866-631-3470.

We will handle all communications with the IRS or California tax collection representatives on your behalf. We will take the pressure off of your life, and work aggressively on your behalf to resolve your tax problems in a way you can live with.