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Please be aware that due to the lack of an approved federal budget, all Taxpayer Advocate Service offices across the country are closed. No staff will be available to assist you during this time. Please check your local media for news about when our offices will reopen. We apologize for the inconvenience. 

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Taxpayer Requests Collection Due Process Hearing Within 30 Days

A taxpayer can complete a form to request a hearing with Appeals after receiving a Notice of Federal Tax Lien Filing, Notice of Intent to Levy, or Notice of Levy. The Process provides taxpayers the right to petition Tax Court, if they disagree with the decision.