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 submitted within 30 days of receiving a IRS notice of intent to levy (also known as 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
Taxpayers sometimes use CAP when they missed the CDP deadline but still need to dispute an IRS wage garnishment enforcement action or bank levy.
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, including an IRS bank account levy in California.
- Propose a payment plan or settlement
- Demonstrate financial hardship
- Raise issues with tax liability or compliance
Importantly, both CDP and CAP allow you to raise concerns related to IRS levies and the 10-year statute, which limits how long the IRS can collect on tax debt.
Fighting an IRS levy isn’t just about stopping immediate collection—it’s about protecting your future. That’s why it’s important to explore more in Defend What’s Yours, where we share strategies, insights, and case studies that show how taxpayers have successfully fought back.
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
Frequently Asked Questions
What is the Collection Appeals Program (CAP)?
CAP allows taxpayers to quickly appeal IRS levies, liens, seizures, or installment agreement terminations. Decisions are generally final and binding.
What is a Collection Due Process (CDP) hearing?
A CDP hearing lets taxpayers formally dispute IRS collection actions, such as levies, and propose alternatives like installment agreements or Offers in Compromise.
Which is better: CAP or CDP?
CAP is faster but has no court appeal rights. CDP hearings take longer but preserve your right to go to Tax Court if you disagree with the outcome.
How much time do I have to request a CDP hearing?
You generally have 30 days from the date of the levy notice to file Form 12153 and request a CDP hearing.
Can an appeal stop an active levy?
Yes. Filing for CDP or CAP typically suspends enforcement until the appeal is decided, provided you file on time.
What if I miss the CDP filing deadline?
You may request an Equivalent Hearing within one year, but it does not suspend collection or preserve Tax Court rights.
Does California offer levy appeals?
Yes. The California Franchise Tax Board and CDTFA provide their own appeals processes for taxpayers facing levies or garnishments.
Should I hire a CPA to file an appeal?
Yes. Professional representation ensures your appeal is filed on time, properly documented, and maximizes your chance of success.
📣 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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