The IRS Independent Office of Appeals is a separate organization within the IRS. Their mission is to resolve tax disputes fairly and impartially. They understand that dealing with a collections issue – like a lien or levy on your bank account – can be extremely stressful.

You have a right to appeal most IRS decisions. If you decide to request an appeal, be sure to provide all your information to the IRS employee working your case so they can consider it before it is sent to Appeals. Appeals is required by law to be independent, so if you request an appeal, they will review your case impartially and make a decision based on how the law will apply to the facts of your case.

This video explains what to expect if the IRS compliance division is attempting to collect a debt or has proposed a collection action against you, and you request an appeal.