The examiner disagreed with you. The collection employee rejected your proposal. That is not always the end. The IRS Independent Office of Appeals is a separate office that reviews disputes, and most taxpayers never use it.
Collection Due Process
When the IRS files a notice of federal tax lien or proposes a levy, the Code gives you a right to request a Collection Due Process hearing within a 30-day window described in IRC 6320 and IRC 6330. That hearing is a chance to raise collection alternatives and challenge the action.
Write it like it matters
An appeal is an argument. Facts, law, and a clear request. Not a complaint letter.
Watch the deadlines
Every appeal right has a deadline, and missing it can cost you the right entirely. If you received a bad result, act quickly. If a fraud penalty is involved, read the civil fraud penalty guide first.
General information only, not legal advice. Reading this page does not create an attorney-client relationship. Laws and IRS procedures change; the sources cited were reviewed on the date shown above.