Form 12153 Taxpayer Requests: CDP/Equivalent Hearing.

You, your authorized representative, or a third-party whose property is subject to a collection action and has received a notice of their right to request a CDP or EH hearing, and may request a hearing by submitting a 12153 पर्चा, if it is within the permitted time limit.

When the IRS receives a request for a CDP or EH hearing, usually collection actions are stopped until the hearing has ended.

When tax is not paid the IRS can issue a उगाही, file a Notice of Federal Tax gravamen (एनएफटीएल), and your United States पासपोर्ट can be denied or revoked.

• लेवी are a legal seizure of your property or assets.
  • The IRS can issue a embargo to take funds from a bank account, Social Security benefits, wages, your car, or your home.
• The IRS can file a एनएफटीएल for unpaid tax balances.
  • The NFTL is a public record that can affect your property and assets.
• The amount owed determines if your United States passport can be denied or revoked.
  • visit कुछ अवैतनिक करों के मामले में पासपोर्ट रद्द करना या अस्वीकार करना अधिक जानकारी के लिए।

देख प्रकाशन 594 और प्रकाशन 1660 आईआरएस संग्रह प्रक्रिया और अपील अधिकारों की पूरी व्याख्या के लिए कृपया यहां क्लिक करें।

आप यह भी पूछ सकते हैं कि आईआरएस प्रबंधक आपके मामले की अनौपचारिक समीक्षा करें। आप अपने नोटिस पर सूचीबद्ध कर्मचारी से संपर्क करके प्रबंधक का नाम और फ़ोन नंबर प्राप्त कर सकते हैं। आईआरएस कर्मचारियों को आपको अपने प्रबंधक का नाम और फ़ोन नंबर देना आवश्यक है।

You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid.

When you have a balance due, the IRS can continue with its collection process by

• एक ग्रहणाधिकार दाखिल करना, which makes claim to your assets as security for a tax debt, or
• issuing a embargo that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).

If you disagree with the collection action in the notice and received your right to request a CDP hearing.

Verify you still have time to submit the 12153 पर्चा समय सीमा से पहले।

CDP and EH hearing requests have strict time limitations and requirements.

• वे must be in writing,
• Must be signed by the taxpayer or authorized representative,
• CDP requests must be filed on or before 30-days after the date of a notice of Intent to embargo,
• CDP requests must be filed on or before 30-days after 5-business days following the filing of a Notice of Federal Tax gravamen (NFTL),
• If later than 30-days, an EH may be requested within 1-year after the date of the notice,
• Requests are made by submitting a signed 12153 पर्चा to request the hearing (it’s included with the notice), or
• If a written request, it must contain all information on the Form 12153 and be signed.
• The hearing request may not be considered if a frivolous position is stated or listed information is to delay or stop tax law processing.

आप can petition tax court within 30-days of the date of the Appeals determination letter for CDP hearings.

आप cannot petition tax court for EH appeal hearings, not unless the appeal was for a spousal defense in an innocent spouse case or denial of interest abatement.

You can also appeal IRS collection actions through the Collection Appeal Program (CAP).

You, your authorized representative, or a third-party whose property is subject to a collection action, may appeal the following actions under the CAP process:

उगाही

• लेवी की नोटिस देने से पहले या बाद में।
• Before or 10-days after the seizure of property.
• Disallowance of a request to return embargo proceeds.
• Taxpayers claiming a embargo is erroneous before the levied proceeds are turned over to the IRS.
• Third parties claiming property was wrongfully levied before the levied proceeds are turned over to the IRS.
• Denial of a third-party property owner’s administrative claim for return of wrongfully levied property.

धारणाधिकार

• संघीय कर ग्रहणाधिकार नोटिस (NFTL) दाखिल करने से पहले या बाद में।
• After the filing of a special condition NFTL attaching to property held in the name of third-party (i.e., alter-ego, nominee, transferee, etc.).
• After the denial of a request for:
  • property to be discharged from a gravamen,
  • subordination of a gravamen,
  • withdrawal of a NFTL, or
  • the issuance of a certificate of non-attachment.

Installment Agreement (IA)

• When an IA is:
  • Rejected,
  • Proposed termination or terminated,
  • Proposed modification or modified.

Normally, the IRS will stop the collection action(s) you disagree with until your appeal is settled. Once the Office of Appeals makes their decision regarding your case, that decision is final, and you cannot go to tax court if you disagree with the CAP decision.

If you disagree with an IRS employee’s collection decision, and you wish to request a CAP appeal, you must first request a conference with the employee’s manager.

ध्यान दें: A conference with a manager is not required if the CAP appeal is for a proposed            modification, modified, proposed termination, terminated, or rejected installment agreements.

If you do not resolve your disagreement with the Collection manager, you may request the Independent Office of Appeals (Appeals) review your case under the Collection Appeals Program by submitting 9423 पर्चा to request consideration. On the 9423 पर्चा, check the collection action(s) you disagree with and explain why you disagree.

You can request a payment plan or submit an offer in compromise to pay off your balance. For more information about भुगतान योजना or समझौता में प्रस्ताव

यदि आपकी आय एक निश्चित स्तर से कम है, तो आप इसके लिए पात्र हो सकते हैं निम्न आय करदाता क्लिनिक (LITC) representation. A list of LITC locations is in प्रकाशन 4134.

आप पूरा कर सकते हैं फॉर्म 843, रिफंड के लिए दावा और छूट के लिए अनुरोध या आईआरएस को एक हस्ताक्षरित बयान भेजकर कारण बताएं।

विशिष्ट निर्देशों के लिए देखें सूचना १, आपके नोटिस, जुर्माना और ब्याज के बारे में जानकारी (पीडीएफ)।

आप अपने कर कटौती की जांच कर सकते हैं, ताकि यह सुनिश्चित हो सके कि आपने प्रत्येक भुगतान अवधि में अपने पेरोल चेक से पर्याप्त राशि ली है या आपने सटीक अनुमानित कर भुगतान किया है, ताकि यह सुनिश्चित हो सके कि वर्ष के अंत में आपके पास कोई बकाया राशि नहीं है।

बहुत कम होने पर टैक्स बिल या जुर्माना लग सकता है। बहुत ज़्यादा होने का मतलब है कि जब तक आपको टैक्स रिफंड नहीं मिल जाता, तब तक आप पैसे का इस्तेमाल नहीं कर पाएँगे। आईआरएस टैक्स का अनुमान लगाने वाला यह निर्धारित करने के लिए कि क्या आपको अपनी रोकी गई राशि में परिवर्तन करने की आवश्यकता है।