IRS file a Lien in Arizona?

If the IRS files a tax lien in Arizona, you have the right to ask for a collection due process hearing before Appeals, to give your reasons why a tax lien should be filed. So to have a lien filed when you are in appeals really should not occur. If it does, it is usually a matter of timing. If you request to have your tax matter go to Appeals after the 30 day grace period to file an appeal, it is likely the IRS will filed a tax lien even though you decided to go to appeals after the 30 day grace period. It is only if you file a request to have your tax dispute reconsidered at appeals within the 30 grace period that a tax lien should not have been filed.

Nonetheless, if a tax lien has been filed and your case is in Appeals, when it comes time to plead your cause, if you are successful, it would also be prudent to ask them to release the tax lien in Arizona that was filed.

Scott Allen E. A

Tax Debt Advisors, Inc