Taxpayer Due Process in IRS Collections
In the event a taxpayer fails to pay any federal income, gift, or estate tax liability after notice and demand, the United States Internal Revenue Service (IRS) is authorized to collect the tax by levy on the taxpayer’s property. The IRS must comply with due process collection procedures prior this. The IRS must first issue a final notice of intent to levy and/or a notice of federal tax lien and notify the taxpayer of the right to an administrative hearing before Appeals.