These proposed regulations clarify issues that do not meet the definition of a federal tax controversy, exceptions to consideration by the IRS Office of Appeals IRS Appeals, and procedural and timing requirements that must be met before IRS Appeals will consider an issue.
Beginning June 15, IRS will begin issuing Final Notices of Intent to Levy. Enforcement action, including levies on wages and bank accounts, will begin 45 days after issuance for taxpayers with unresolved accounts. Resolving tax debt early can help alleviate burdens.