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Navigating State Tax Refund Levies and Securing Your Right to a Hearing

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Alisson Ward

Tax Professional | Content Writer

State Tax Refund Levies

Receiving a CP92 Notice, also known as the "Notice of Levy upon Your State Tax Refund Notice of Your Right to a Hearing," can be a distressing situation for individuals dealing with unpaid federal taxes. However, understanding your options and seeking expert assistance can alleviate the burden. In this blog post, we will provide you with essential information, practical tips, and step-by-step guidance to navigate the CP92 Notice effectively. Discover how Priority Tax Relief can support you throughout this process, ensuring your rights are protected and your tax issues are resolved.

Unlocking the CP92 Notice

The CP92 Notice serves as an official communication from the IRS, notifying you that your state tax refund has been levied in order to offset your unpaid federal taxes. It is of utmost importance to meticulously review this notice and the accompanying publications to fully grasp the implications and the various avenues for appeal that are available to you. Gaining a comprehensive understanding of the CP92 Notice will enable you to make well-informed decisions and undertake the necessary actions to effectively address this matter.

Assert Your Rights: Request an Appeal for IRS Levy Errors with Form 12153

If you find yourself in disagreement with the levy issued by the IRS or believe that it was a mistake, it is within your rights to request an appeal. The appeals process allows you to present your case and seek a resolution. Here are the steps to initiate the appeals process:

1. Obtain Form 12153

To request a Collection Due Process Hearing, you need to acquire Form 12153, also known as the "Request for A Collection Due Process Hearing." You can download the form from the IRS website or request it by calling the IRS toll-free number.

2. Act within the Timeframe

Time is of the essence when it comes to filing your appeal. It is crucial to submit Form 12153 within 30 days from the date specified on the CP92 Notice. Failing to meet this deadline may result in the forfeiture of your right to an appeal.

3. Fill out the Form

Take your time to carefully complete Form 12153. Provide accurate personal information, including your name, address, and contact details. Additionally, ensure you accurately state your tax identification number and specify the tax years in question.

4. Explain Your Disagreement

Within the form, you will have the opportunity to present your case and explain why you disagree with the levy. Clearly and concisely articulate your position, providing any relevant information or supporting documentation that can help strengthen your appeal.

5. Sign and Submit the Form

Once you have reviewed the completed form and ensured its accuracy, sign and date it in the designated section. Then, submit the form to the address specified on the CP92 Notice. It is recommended to send the form via certified mail or a reputable courier service to track its delivery.

If you disagree with the levy or believe it was issued in error, taking prompt action to request an appeal is crucial. By filing Form 12153 within 30 days of receiving the CP92 Notice, you can initiate the appeals process and present your case to the Independent Office of Appeals. Seek professional assistance, stay organized, and provide compelling arguments to maximize your chances of a successful appeal.

Get Expert Support in Navigating Tax Appeals

Navigating tax matters and the appeals process, especially when dealing with a CP92 Notice, can be overwhelming. That’s where Priority Tax Relief comes in. With their expertise in tax laws and procedures, they offer personalized assistance tailored to your unique situation. From guiding you through Form 12153 to building compelling arguments and handling communication with the IRS, their goal is to maximize your chances of a successful appeal.

With Priority Tax Relief by your side, you can have peace of mind knowing that you have a trusted partner supporting you through the complexities of the appeals process.

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