IRS Levies and Collection Appeals – How to Fight Back Effectively
IRS Levies and Collection Appeals – How to Fight Back Effectively
If the IRS levied your wages or bank account, you don’t have to sit back and take it. You may have the right to appeal the levy—and in many cases, the IRS must pause enforcement while your case is reviewed.
In this blog, we explain how to use Collection Due Process (CDP) and Collection Appeals Program (CAP) to stop IRS levies and protect your income.
What Is a CDP Appeal?
- Filed using Form 12153
- Must be filed within 30 days of receiving a Final Notice of Intent to Levy (LT11 or Letter 1058)
- Temporarily stops collection while the appeal is pending
- Gives you a right to a
hearing with the IRS Independent Office of Appeals
Related: IRS Notice of Intent to Levy – Urgent Steps to Take
What Is a CAP Appeal?
- Available
before or after a levy happens
- Faster than CDP—but does
not stop the collection clock
- Gives you a chance to
challenge an improper or premature levy
Related: IRS Collection Appeals Program (CAP) vs CDP Hearings – What’s the Difference?
Which One Should You Use?
| Situation | Use CDP | Use CAP |
|---|---|---|
| You received LT11/1058 in the last 30 days | ✅ | ❌ |
| You missed the 30-day CDP deadline | ❌ | ✅ |
| The IRS levied without proper notice | ✅ | ✅ |
| You’re already in a resolution plan | ✅ | ✅ |
What Can You Achieve with an Appeal?
- Pause or reverse wage garnishments
- Stop bank levies
- Propose a payment plan or settlement
- Demonstrate financial hardship
- Raise issues with tax liability or compliance
We Help Taxpayers Appeal IRS Levies Quickly
At Boulanger CPA and Consulting PC, we:
- File CDP and CAP appeals
- Stop levies and garnishments
- Represent you in IRS hearings
- Protect your rights and income
📞 Call (657) 218-5700 or visit www.orangecounty.cpa
FAQ: IRS Levies and Collection Appeals – How to Fight Back Effectively
What’s the difference between a CAP and a CDP appeal?
A CDP (Collection Due Process) appeal gives you formal hearing rights, suspends collection while under review, and can be escalated to Tax Court. A CAP (Collection Appeals Program) is faster, but doesn’t pause collection or allow court review.
Can I appeal a levy if I already made a payment?
Yes, you may still appeal if you believe the levy was improper or if the IRS failed to follow procedure. You may also be able to request a refund of the levied funds.
Will filing an appeal stop my wage garnishment?
Describe the item or answer the question so that site visitors who are interested get more information. You can emphasize this text with bullets, italics or bold, and add links.Can I use an appeal to propose a payment plan?
Yes. Many taxpayers use CDP appeals to stop levies and propose a resolution, like an Installment Agreement or Offer in Compromise.
What if I missed the 30-day CDP deadline?
You can still file a CAP appeal, but it won’t pause collection the same way. Contact a CPA immediately to preserve other options.
📣 About the Author
Marc Boulanger, CPA is the founder of Boulanger CPA and Consulting PC, a boutique tax resolution firm based in Orange County, California and trusted by high-income individuals and business owners across Southern California.
He is the author of Defend What’s Yours: A California Taxpayer’s Guide to Beating the IRS and FTB at Their Own Game, available now on Amazon. The book offers a step-by-step plan for resolving IRS and FTB tax debt without losing your business, your home, or your peace of mind.
With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.
Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.
Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.
📍 Learn more at www.orangecounty.cpa or call (657) 218-5700.
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