Notice of Intent to Levy and Your Notice of a Right to a Hearing
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

The Taxpayer Advocate Service (TAS) is happy to announce that our website is now available in 13 different languages. This expansion began back in 2022 with Spanish and now includes 11 of the other languages that are most widely used in the United States.

“I am so excited that we can provide 11 new language options on the TAS website that provides access to valuable tax help for millions of taxpayers where English is their second language,” said National Taxpayer Advocate Erin M. Collins. “These taxpayers will have access to valuable tax help, learn about their taxpayer rights, read about tax news, navigate IRS letters and notices, and learn about important resources like Low Income Taxpayer Clinics. It is important for us to continue to find new ways to connect with taxpayers in ways that make it easier for them to understand and engage with the tax system and resolve their tax-related issues. I applaud our team at TAS for their hard work in providing more access to taxpayers who speak other languages.”

These letters entitle you to request a Collection Appeal Program (CAP) appeal because you have property subject to collection action and received a collection action notice or warning of collection action.

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).

Let your Local Taxpayer Advocate teach you important tax tips to prevent tax return processing errors and refund delays Pre-Filing Season Awareness Event for Illinois. Several dates and times available. Please check back often for updates.

Earlier this week, I submitted to Congress the 2019 Annual Report to Congress and the third edition of the National Taxpayer Advocate’s Purple Book, which presents legislative recommendations designed to strengthen taxpayer rights and improve tax administration for all taxpayers.

Congress establishes certain refundable credits to assist taxpayers with particular expenses. In an attempt to prevent improper claims of these credits, Congress authorizes the IRS to ban taxpayers from claiming certain refundable credits for two years if it determines that the taxpayers claimed the credit(s) due to reckless or intentional disregard of the rules and regulations.

In a Taxpayer Advocate Service (TAS) research study on these bans, we found on average, taxpayers in the study lost approximately $4,100 each year of the ban. This is a significant dollar amount for many taxpayers, particularly low-income taxpayers claiming the Earned Income Tax Credit (EITC). Considering the financial impact this ban has on taxpayers, it is especially concerning that the study showed that the IRS often fails to follow its own policies and procedures when imposing this ban.

Letter 5216C Taxpayer Cannot Authenticate

We Made the Changes You Requested, Refund Due

The Low Income Taxpayer Clinic (LITC) Program is a critical part of a fair and effective tax administration system, and brings justice to underserved populations.  The Taxpayer Advocate Service awards matching grants to qualified organizations that represent low-income taxpayers before the IRS in tax controversies and educates taxpayers who speak English as a second language (ESL taxpayers) about their taxpayer rights and responsibilities.

Millions of U.S. taxpayers are visually impaired and unable to read print material in a standard font size. As a result of a settlement agreement between the IRS and the National Federation of the Blind (NFB) on July 10, 2020

Pre-Filing Season Awareness Event for Arizona. Several dates and times available. Please check back often for updates.

Over the years, I have expressed significant concern with the continuing erosion of taxpayers’ right to appeal an IRS decision in an independent forum. (IRC § 7803(a)(3)). Of late, one of the major challenges to this right and to the independence of Appeals has been Appeals’ express desire to include IRS Counsel and Compliance in conferences regardless of whether taxpayers consent to this expanded participation.