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Appeals | Internal Revenue Service
Sep 20, 2022 The IRS Independent Office of Appeals is here to resolve disputes, without litigation, in a way that is fair and impartial to the government
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Before you formally appeal a lien or levy notice by sending us Form 12153, you may be able to work out a solution with the Collection office that sent the
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address in the heading of the IRS letter. The local Appeals Office is separate from and independent of the IRS office that proposed the adjustment. Appeals.
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