IRS Publication 1660, “Collection Appeal Rights,” is an official IRS document designed to help taxpayers understand their options when facing collection actions such as liens, levies, or seizures by the IRS. This publication explains the administrative appeals process, which allows taxpayers to dispute and seek review of IRS collection decisions before they are finalized.
The publication is important because it educates taxpayers about the protections and procedures in place to ensure fair treatment. It covers how to file an appeal, time limits, the role of the Office of Appeals, and what types of collection actions are eligible for appeal.
Key aspects covered in Publication 1660 include:
- Appealing IRS collection actions: Taxpayers can request a Collection Due Process (CDP) hearing or other appeals to challenge liens, levies, or other collection steps.
- Timeframes: The document explains deadlines for filing appeals, generally within 30 days of the IRS action notice.
- Office of Appeals: The independent Office of Appeals reviews disputes impartially to resolve issues without litigation.
- Lien and levy appeals: Specific procedures for disputing liens and levies to protect taxpayer rights.
- Alternative resolutions: Options like installment agreements or offers in compromise that may be negotiated during appeals.
Understanding IRS Publication 1660 empowers taxpayers to protect their rights and negotiate better outcomes when dealing with IRS collection enforcement. For more detailed IRS procedures, you can refer directly to the publication here.
For additional context on related topics, see our articles on IRS Tax Levy and Installment Agreement available on FinHelp.