During TaxAudit’s comprehensive assessment of your case, our tax professionals might recommend a Collections Appeal Program (CAP) hearing as part of your overall tax debt relief plan. CAP hearings allow you to explain why you disagree with the collection action and offer a solution.
CAP hearings are available for the following actions:
- Before or after the IRS files a Notice of Federal Tax Lien
- Before or after the IRS levies or seizes your property (however, this should be done before the property is sold)
- Termination, or proposed termination, of an installment agreement
- Rejection of an installment agreement
- Disallowance of a request to return levied property
CAP hearings do not allow you to contest the existence or amount of the tax liability and the decision cannot be appealed to Tax Court. The approach to a CAP hearing request will vary depending on whether you were notified of your collection by notice, if you have been contacted by a Revenue Officer or if you are requesting a CAP hearing because your installment agreement proposal was rejected. In addition, there is a specific set of steps to take to request a CAP hearing for wrongfully levied property. Each of type of CAP hearing request has its own filing requirements and deadlines.
Getting the correct paperwork and forms filled out in the proper timing is critical to success when requesting a CAP hearing. Our tax professionals are experts at working with the IRS and can help you meet these crucial deadlines.