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The IRS can’t levy until 30 days after the rejection or termination of your agreement. If you appeal within the 30-day period, the IRS will be prohibited from levying until your appeal is completed. However, once Appeals makes a decision regarding your case, that decision is binding on both you and the IRS and you cannot obtain judicial review of Appeals’ decision following a CAP hearing.
Appeal if IRS rejected or terminated installment agreement? was last modified: April 16th, 2019 by David Klasing