The Collection Appeals process allows certain collection actions, such as filing
of liens or seizures, to be appealed either before or after the action occurs.
Normally, the IRS will stop the collection action until the appeal is settled.
The training, the policies and the procedures that the IRS has put in place
contribute to ensuring that taxpayers are treated with respect and dignity, and that their
rights are protected. These rights are guaranteed by law. Many of these laws are
contained within the Internal Revenue Code. Some of those sections covered by the
code are as follows:
Sec. 6331(d) - (added by TBOR 1) - Requires notice in writing 30 days prior to making
Sec. 6343(d) - (added by TBOR 2) - Authorizes the return of levied property in certain
Sec. 6323(j) - (added by TBOR 2) - Authorizes the release of filed lien in certain cases.
Sec. 6326 - Allows for the administrative appeal of liens.
Sec. 7605 - Protects taxpayers from being subject to unnecessary audits.