We represent clients from all U.S. and International locations regarding Federal Tax and California Issues.
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.