And remember that ACS - or any IRS employee - cannot levy you without first sending you notice first. That notice is the Final Notice of Intent to Levy. Notice of Your Right to a Hearing. If the IRS has not sent that notice, they cannot levy. If they have, you have 30 days to file an appeal that will stop them from levying. Even if 30 days has expired, the IRS will usually allow one year grace time to file the appeal (known as an Equivalent Hearing). In addition to stopping IRS collection action, the appeal transfers your case from the Automated Collection Service to IRS appeals - giving you an opportunity to by-pass 1-800 negotiations and meet face-to face with one person to resolve your case. The IRS big, and its Automated Collection Service can unfortunately be impersonal. To get the best results, it is important to know who you are dealing with and what your rights and options are when ACS calls, writes or levies.

The IRS has two main sources of carrying out its work in collecting taxes: local Revenue Officers and its Automated Collection Service. When you get that call or letter from IRS collections, it’s important to know who you are dealing with - and what to expect. The IRS Automated Collection Service - commonly known as “ACS” - is a series of IRS call centers staffed by IRS collection employees. You will never see or meet an ACS employee face-to-face; all of their work is conducted by telephone. And the vast majority of telephone work conducted by ACS is re