You may ask an IRS manager to review your case, or you may request a Collection

Due Process hearing with the Office of Appeals by filing a request for a Collection Due

Process hearing with the IRS office listed on your notice. You must file your request

within 30 days of the date on your notice.

Some of the issues you may

discuss include:

1. You paid all you owed before we sent the levy notice

2. The IRS assessed the tax and sent the levy notice when you were in bankruptcy

and subject to the automatic stay during bankruptcy

3. The IRS made a procedural error in an assessment

4. The time to collect the tax (called the statute of limitations) expired before the IRS 

sent the levy notice

5. You did not have an opportunity to dispute the assessed liability

6. You wish to discuss the collection options, or

7. You wish to make a spousal defense

At the conclusion of your hearing, the IRS Office of Appeals will issue a determination.

You will have 30 days after the determination date to bring a suit to contest the

determination. If your property is levied or seized, contact the IRS employee who took

the action. You also may ask the manager to review your case. If the matter is still

unresolved,the manager can explain your rights to appeal to the IRS Office of Appeals.

If the IRS files a levy on your bank account, your bank must hold funds you have on

deposit, up to the amount you owe, for 21 days. This holding period allows for time to

resolve any issues with the IRS that may result in a release of levy. After 21 days, the bank must

send the money plus interest, if it applies, to the IRS.

In addition to IRS issues we can also assist you with the release of a wage garnishment or 

bank levy issued by a State tax agency. We represent clients in all states.