A certified mail slip comes in the mail, with a notation a letter awaits from you from the IRS, likely from the IRS Automated Collection Service.
Or maybe an IRS Revenue Officer makes an unannounced visit to your home or work, and after introductions, hands a letter to you.
This, you tell yourself, is serious.
You get the letter and open it, and find that you have been served with an IRS Final Notice Notice of Intent to Levy, identified in the upper-right hand corner as LT11.
Intimidating as it all may seem, you have the right to put the brakes on the IRS’s desire to levy your accounts, and transfer the handling of your case from the IRS collection division to the IRS office of appeals. To accomplish this, within 30 days, you have the legal right to file a Collection Due Process appeal.
But how do you file that appeal to protect yourself and your assets and get the appeal filed?
The IRS has a simple two page form that it wants you to use for the appeal, known as Form 12153, Request for a Collection Due Process Hearing.
The Final Notice of Intent to Levy should have come with a package of inserts, one of which would be the Form 12153 for you to use in filing your IRS-stopping appeal.
Great, another IRS form to fill out that you do not understand, right? The good news is the Form 12153 is pretty straightforward to complete and get filed.
Here’s how to complete the Form 12153 and get your Collection Due Process appeal underway:
Starting at top of the the first page of the Form 12153, fill in your name, address and social security number.
Next, you will find that the IRS requests that you tell them what taxes you are appealing. To do to this, reference the Final Notice of Intent to Levy – it will state the type of tax you owe (for example, income taxes), the IRS tax form that you filed creating the debt (i.e., Form 1040) and the years you owe (i.e., 2010, 2011, 2012). Take that information from the final notice, and use it to tell the IRS what you owe and what you are appealing.
That’s it for the first page.
Now on to the second – and last – page.
The second page of the Form 12153 is primarily a “check-the-box” – it has boxes for you to check – the first being whether you are appealing the filing of a Federal tax lien or a Final Notice of Intent to Levy. If you received a Final Notice of Intent to Levy, check the box “Proposed Levy or Actual Levy” as you dispute the IRS’s stated desire to levy you. If the IRS also filed a tax lien, you can check that box, too.