(39.) IRS
Publication 1660, Collection Appeal Rights, p.
* 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.
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)).
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.
The taxpayer receives
Publication 1660, Collection Appeal Rights, explaining how to request a hearing with the Office of Appeals.