Publication 1660

A pamphlet published by the IRS outlining the rights that taxpayers have to appeal adverse decisions the IRS makes regarding tax collection.

References in periodicals archive ?

IRS Publication 1660, Collection Appeal Rights: Discusses the Collection Due Process and Collection Appeals Program, including when and how to use each form of appeal.

IRS appeals provides a pathway to settlement

CAP is available for taxpayers in the following situations: (1) before or after the IRS files a Notice of Federal Tax Lien or levies or seizes property, (2) if the IRS has terminated or proposed to terminate an installment agreement, rejected an installment agreement, or modified or proposed to modify an installment agreement (IRS Publication 1660, Collection Appeal Rights (2012)).

The collection appeal procedures and collection due process programs

If the IRS initially rejects the claim, the claimant has the right to an appeals process through the Collection Appeals Program, as explained in Publication 1660, Collection Appeal Rights.

Releasing a wrongful levy

Publication 1660 notes that "[t]he Office of Appeals is separate from and independent of the IRS Collection office that initiated the collection action.

The IRS collection process: a review of the basics

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