- Instructor: Attorney Bob Schaller
- Lectures: 3
- Quizzes: 1
Appellate Review.
The Tax Code requires the IRS to conduct an “independent administrative review” before the rejection of an installment agreement is communicated to the taxpayer. 26 U.S.C. § 7122(e). Although the intention to recommend rejection should be relayed to the taxpayer, actual rejection of a proposed agreement must not be conveyed to a taxpayer prior to independent administrative review, and enforcement action may not be taken while installment agreements are pending. IRM § 5.14.1.4(11) (09-19-2014). No levy may be issued until after 45 days have passed since the IRS communicates to the taxpayer that installment agreement request was rejected. IRM § 5.14.9.7(13)(d) (12-18-2017); but see 26 U.S.C. § 6331(k) (30 days after rejection).
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