Due process sounds like something that only applies in cases where a murder is involved. However, at its core, due process is a constitutional right established in the Fifth and Fourteenth Amendments of the U.S. Constitution that protects citizens from unfair treatment by the government. That means you have a right to due process in all your dealings with any government agency, including the IRS.
What Are Your Due Process Rights?
Your due process rights include the following:
- Notice: The IRS must provide you with clear and timely notice of a proposed levy and inform you of any process against you.
- Opportunity to be Heard: You have a right to respond to the IRS and explain your position, which must be considered.
- Right to a Hearing: If you disagree with the decision the IRS is making, you can request a hearing to defend yourself.
- Neutral-Decision Maker: You have the right for your case to be heard by someone neutral with no bias against you.
Alternatives to Levy
Getting an LT11 letter, the last step before a levy, doesn’t mean you have to accept the levy. There are always alternatives, and it is easier for the IRS to accept them if you don’t let the process get to the point where an LT11 must be sent. Among the alternatives to a levy are:
- Payment Plan: There is the possibility of setting up a payment plan to pay off the tax debt gradually.
- Offer in Compromise: This means negotiating a settlement with the IRS for a sum less than the full amount of the debt.
- Appeal: If you believe the IRS’ determination is incorrect, you can file an appeal.
Whatever you decide to do, the most important thing when dealing with the IRS is to act promptly and with the proper professional advice to help you understand your options and protect your rights. If you have a tax debt with the IRS, contact the experts at Highland Tax Resolution. We will help you understand the situation and advise you on the best option for your particular case.