If the IRS takes a collection action or is about to take a collection action, you are entitled to have the legality and propriety of that action reviewed by an IRS Appeals Officer under one of two appeals programs:

The Collection Due Process Program (CDP)

We use the CDP appeals procedure if you have received one of the following notices:

• Notice of Federal Tax Lien
• Final Notice – Notice of Intent to Levy
• Notice of Jeopardy Levy
• Notice of Levy on State Tax Refund

The Collection Appeals Program (CAP)

We use the CAP appeals procedure in any one of the following circumstances:

• Before or after IRS Files a Notice of Lien
• Before or after IRS Seizes or Levies Property
• Upon Rejection or Termination of an Installment Agreement

Notice to Taxpayer is Required

The IRS cannot collect unpaid taxes by levy before giving taxpayers notice and the opportunity for an IRS Appeals Office hearing.

Impartial Hearing is Required

Upon request, you will be given a hearing before an impartial hearing officer who has had no prior involvement with the underlying tax liability.

All Relevant Issues May be Raised at the Hearing

Taxpayers may raise any issue relevant to the proposed collection activity at this hearing, including innocent spouse status, offers in compromise, installment agreements, and assets used to satisfy the tax liability.