If you have questions, you can contact the person shown at the top of the letter. You cannot dispute an Appeals decision regarding the collection action (NFTL filing or levy) in the U.S. Tax Court because your request was not filed within 30 days from the date of mailing of the CDP notice prescribed under IRC section 6320 and/or 6330.

Your account will be returned to Collection for action consistent with Appeals’ decision. You may want to review information regarding the following enforcement actions:

• Levies
• Liens

If you can’t pay the full amount, you can consider what payment options might work for your situation. You could review information regarding the following collection alternatives and resolutions:

• Installment agreement
• Offer in compromise
• Currently not collectible

If you agreed to a collection alternative such as an installment agreement or offer in compromise, you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current in filing and paying your taxes during the time of the agreement, and if you enter into an offer in compromise, for five years after the IRS accepts your offer.

If you believe that you timely filed your CDP hearing request and you can provide proof of timely filing, you can file a petition with the U.S. Tax Court within 30 days from the date of this letter to dispute Appeals’ decision about the timeliness of your hearing request.

To obtain a petition form and the rules for filing a petition, you can visit the U.S. Tax Court website.