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Dealing with the IRS re Tax Lien Appeal

Monday, April 16, 2012
When a tax lien is filed against a tax payer, the tax payer will receive notification from an IRS officer within five days of it being filed. Within that notification from the IRS officer the tax payer will be given his or her rights, which include the right to appeal the tax lien decision by appearing at a court hearing. In order to file your appeal, you must respond to the IRS officer notification within 30 days of the five day notification date. You will need to specifically request an IRS officer manager review your lien and conduct a Collection Due Process to determine if the situation that called for the lien was valid or not. Contact the IRS Officer Immediately If you receive a lien notification, the first thing you must do is contact an IRS officer at the collection office in charge of your tax debt. If you feel the lien was unjust, explain to the IRS officer why you feel you disagree with the lien and that you would like the decision appealed. Even though you have spoken to an IRS officer over the phone, ensure you follow up with a written notification to ensure that your account has been documented properly. Factors that Warrant an Appeal If you have contacted an IRS officer about appealing your tax lien, you first need to understand that not all lien appeals are approved. You will need to prove to IRS officers why the lien is incorrect or unjust by fitting your case within the factors that warrant an appeal, such as: • Your taxes were already paid in full prior to the lien being placed. • The IRS officer conducted an error during the lien filing process. • You were already going through bankruptcy when the IRS officer filed the lien. • The statute of limitations has already expired on your tax debt. • You were never given an opportunity by an IRS officer to dispute the tax debt in question. • The IRS officer made a processing error when filing your lien. • You are looking to get innocent spouse relief on the lien. • You are willing to and want to discuss different payment options with the IRS officer instead of a lien. Though you can represent yourself in the appeal to the IRS officer, it is best that you have a tax professional on your side who understands how the tax legislature, lien process and Collection Due Process hearings work. If you are appealing a lien decision made by an IRS officer, contact the professionals at My Tax Attorney today. They can assist you with your tax lien appeal to an IRS officer and ensure that you not only qualify, but give you further options for taking care of your tax debt.

Are you suffering because a lien has been filed against you? Check out the IRS Tax Lien library page to stay informed on what your options are. These IRS sections on federal tax liens might offer a lot of guidance. Do a local search on your county and state for applicable laws on tax liens at Google. Visit the Beverly Hills Bar Association.