You should provide it to the office or revenue officer who took the action regarding your installment agreement, within 30 calendar days. Note: A managerial conference is not required. However, it is strongly recommended a conference be held with the manager whenever possible.
The Internal Revenue Service (IRS) may levy your assets, seize your property, and issue a federal tax lien if you have unpaid taxes. A Collection Appeal Program (CAP) can be requested by taxpayers to challenge a collection action by the IRS.
When taxpayers disagree with the IRS's decision on their tax situation, they can submit a written request to have the IRS Independent Office of Appeals review the decision.
In your formal protest, include a statement that you want to appeal the changes proposed by the IRS and include all of the following: ∎ Your name, address, and a daytime telephone number. ∎ List of all disputed issues, tax periods or years involved, proposed changes, and reasons you disagree with each issue.
Make a copy of the notice you received from the IRS and include it with your letter. In the first paragraph of your letter, explain why you are writing the IRS. Mention the date of their notice. For example, you can write, “I am writing to request an abatement of $4,512.33 as assessed in the notice sent 7/3/2017.”