Appealing a Levy – The Collection Appeals Program (CAP)

Finding out that the IRS has placed a levy on your account can be scary. Thankfully, there are several ways to appeal it.  In the next few blog posts we’ll discuss your options, and then give you the advantages and disadvantages of using each one.

One way to appeal a levy on your account is through the Collections Appeals Program (CAP). Under the CAP, a taxpayer may appeal liens, levies, seizures, and proposed denials or terminations of installment agreements. When the taxpayer appeals his case IRS will normally stop collection action until the appeal is settled, unless it has reason to believe the collection of the tax is in jeopardy. Once a decision is made in the case, the decision is binding on both the taxpayer and IRS.

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