Can You Fight an IRS Lien?
The IRS issues tax liens against taxpayers who owe back taxes and have neither paid nor made arrangements to pay the balance owed. The lien guarantees the IRS's financial interest in your property. Fortunately, you can fight a tax lien if you disagree with an IRS assessment and have already received a letter in the mail explaining your appeal rights.
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Significance
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An IRS tax lien will remain on the property until the tax debt is paid in full or after 10 years has passed (provided the IRS does not re-issue the lien).
Notification
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Before the lien can be assessed, the IRS must send the taxpayer a demand letter in which they advise you of the debt. Once the letter has been received, the taxpayer has the option to pay the debt in full or call the IRS to make payment arrangements.
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Appeal Process
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Taxpayers have 30 days from receiving a Notice of Federal Tax Lien Filed to request an appeal through the Collection Appeals Program (CAP). Taxpayers should use IRS Form 12153 to request a Collection Hearing. In most cases, taxpayers will receive a response from Appeals within 90 days and the case should be settled within a year. You should call the Fresno Appeals office at 559-456-5931 if you are not contacted by the Appeals office within 90 of your filing.
Payment Arrangements
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Taxpayers are permitted to work with their local IRS Collections Department to make payment arrangements while the appeal is being considered.
Warning
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If a taxpayer does not pay the balance due in full or make arrangements to pay, he or she could face having their assets levied. A levy is a seizure of taxpayer property to pay the tax owed.
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