The Collection Appeal is an appeal by a taxpayer that has been threatened with an IRS levy, lien, seizure or the denial or termination of an installment agreement. The treat could have received either verbally or in writing. The IRS allows you to file a Collection Appeal in these situations before they follow through on their levy or seizure. Your appeal is assigned to an Appeals Officer who is required to make a decision on your Appeal in 5 days.
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