Due Process Hearing Takes Control Away from the Collection Officer

Every person subject to IRS Collections is entitled to the “due process of the law”. This concept of due process is a constitutional right. IRS has been required by Congress to allow any taxpayer a right to be heard and considered, by an independent Appeals Officer.

Complete and file Form 12153, Collections Due Process or Equivalent Hearing.

If IRS has filed a federal tax lien, or has issued a levy to garnish your pay, bank account, or income source, then you may file this form immediately. If the form is filed within 30 days of the collection action, typically the taxpayer is entitled to the Due Process Hearing. The form is filed with the IRS Revenue Officer or with the office that issued the collection action.

Once filed, IRS collections is deemed to having been given notice of the taxpayer exercising his rights. The levy will be avoided, and an IRS Appeals Officer will be assigned to conduct the Hearing.

Even if the Form 12153 is filed after 30 days the taxpayer is granted an “Equivalent Hearing”. The Equivalent Hearing is scheduled and conducted in the same manner as the Due Process Hearing. And there is opportunity for the taxpayer to be heard, even to seek an alternative to collection enforcement.

However, filing for the Equivalent Hearing will not immediately stop collection enforcement. That action will cease once a determination is made from within the hearing. At the same time, once the Equivalent Hearing is requested, that difficult IRS Revenue Officer, and his Group Manager, are now reminded that his actions will be scrutinized by IRS Appeals. It helps.