Printable Form 2026

IRS Publication 1660 Spanish – Collection Appeal Rights (Spanish version)

IRS Publication 1660 Spanish – If you’re a Spanish-speaking taxpayer facing IRS collection actions like tax liens, levies, or installment agreement issues, IRS Publication 1660 (SP) is an essential free resource. Titled “Derechos para la Apelación de Cobros” (Collection Appeal Rights), this official Spanish-language guide explains your rights to appeal IRS collection decisions through the Independent Office of Appeals.

The latest revision (February 2020, Catalog Number 39267D) remains the current version as of 2026, according to IRS.gov listings and internal manuals. It is a concise 4-page PDF designed to help you understand and exercise your appeal options quickly and effectively.

Download the official PDF here: https://www.irs.gov/pub/irs-pdf/p1660sp.pdf

Why IRS Publication 1660 (SP) Matters for Spanish-Speaking Taxpayers?

The IRS can file liens, issue levies on wages or bank accounts, seize property, or modify/terminate installment agreements when taxes remain unpaid. Publication 1660 (SP) details two primary appeal pathways — Collection Due Process (CDP) and Collection Appeals Program (CAP) — plus other options.

It emphasizes the Independent Office of Appeals, which operates separately from the Collection division to ensure fairness and independence (per Revenue Procedure 2012-18).

This publication is particularly valuable because:

  • It is fully in Spanish.
  • It includes step-by-step instructions, timelines, required forms, and contact details.
  • It protects your rights while outlining realistic alternatives like payment plans or offers in compromise.

CDP vs. CAP: Understanding the Two Main Appeal Procedures

Publication 1660 (SP) clearly contrasts the two programs:

Collection Due Process (CDP)
Available for specific formal notices, including:

  • Notice of Federal Tax Lien Filing and Your Right to a Hearing (IRC 6320)
  • Final Notice – Notice of Intent to Levy and Your Right to a Hearing
  • Jeopardy Levy notices
  • Levy on state tax refunds
  • Post-levy CDP notices

Key benefits of CDP:

  • Strict 30-day deadline (postmarked) from the notice date.
  • Suspension of the 10-year collection statute during a timely hearing.
  • Right to judicial review in U.S. Tax Court if you disagree with the Appeals decision.
  • Limited to one hearing per tax period for liens and levies.

Collection Appeals Program (CAP)
Broader availability for more collection actions, including:

  • Before/after filing a Notice of Federal Tax Lien (NFTL)
  • Before/after levies or seizures
  • Rejection, proposed termination, or modification of installment agreements
  • Wrongful levies (for third parties or non-liable parties)

Key features of CAP:

  • Faster decisions.
  • No right to go to court if you disagree.
  • Cannot challenge the existence or amount of the tax liability itself.
  • Useful when CDP is not available or for quicker resolution.

The publication stresses that participating in one program may affect rights in the other, so review both carefully.

How to Request a CDP or Equivalent Hearing (Step-by-Step)?

  1. Receive the notice — It must include appeal rights and deadlines.
  2. Complete Form 12153 (SP) (Request for a Collection Due Process or Equivalent Hearing) or submit a written request with the same information.
  3. Mail or fax to the address on your notice within 30 days (postmark date counts).
  4. Include a copy of the notice, list all tax periods, and explain your disagreement plus proposed alternatives (e.g., installment agreement, offer in compromise, lien withdrawal, economic hardship).

For late requests, you can still ask for an equivalent hearing, though it offers fewer protections (no collection statute suspension, no Tax Court review).

Pro tip from the publication: Contact the Collection office first (number on the notice) to resolve issues informally — this does not extend the 30-day CDP deadline.

What Happens During and After an Appeals Hearing?

  • Appeals will schedule a conference (phone, mail, or in-person if you qualify and issues are non-frivolous).
  • You can submit new information; Appeals will verify it with Collection.
  • Collection actions are generally suspended during timely CDP hearings (with exceptions for jeopardy, state refund levies, etc.).
  • Appeals issues a determination letter. For CDP, you have a limited time to petition U.S. Tax Court.
  • Appeals retains jurisdiction if Collection fails to follow the decision or circumstances change.

CAP Appeal Procedures for Liens, Levies, Seizures & Installment Agreements

The publication dedicates detailed sections to CAP requests, often using Form 9423 (Collection Appeal Request). Timelines vary:

  • Lien/levy actions: Contact Collection first; manager review; then Appeals.
  • Installment agreement rejection: 30 days from denial letter.
  • Proposed termination: Up to 76 days from intent notice (with automatic termination risks at day 46).
  • Wrongful levy returns: Written claim within 9 months (or 2 years in some cases) per IRC 6343.

A CAP decision is binding on both you and the IRS, with no Tax Court review, though other administrative or judicial options may exist in limited cases (e.g., third-party wrongful levy suits).

Your Right to Representation

You can represent yourself or appoint:

  • Attorney, CPA, or enrolled agent.
  • Immediate family member or (for businesses) full-time employees/officers.
  • Low Income Taxpayer Clinic (LITC) — often free or low-cost (see Publication 4134(SP)).

Required forms:

  • Form 2848(SP): Power of Attorney (for full representation).
  • Form 8821: Tax Information Authorization (for viewing records only).

These are available at IRS offices, by calling 1-800-829-3676, or on IRS.gov.

Additional Appeal Options & Important Notes

  • Frivolous arguments will be denied.
  • You cannot re-raise issues already decided in prior hearings where you participated meaningfully.
  • For wrongful levies/seizures on non-liable property, specific written claim rules apply (see Pub 4528 in English).
  • Always keep copies of notices and correspondence.
  • Publication 1 (SP): Your Rights as a Taxpayer (overview of all rights).
  • Publication 5 (SP): Your Appeal Rights and How to Prepare a Protest.
  • Form 12153 (SP) and Form 9423.
  • Low Income Taxpayer Clinic List (Pub 4134(SP)).

All are free on IRS.gov.

Take Action: Protect Your Rights Today

If you received a lien, levy, or installment agreement notice, download IRS Publication 1660 (SP) immediately and review the exact deadlines. Acting promptly preserves your strongest options, including potential Tax Court review under CDP.

For personalized help, contact the number on your IRS notice, call the IRS at 1-800-829-1040, or reach a Low Income Taxpayer Clinic. Tax professionals or enrolled agents can also assist with representation.

Official Download Link: https://www.irs.gov/pub/irs-pdf/p1660sp.pdf

Staying informed through official IRS publications like 1660 (SP) empowers you to navigate collection issues confidently and fairly. Bookmark this guide and check IRS.gov for the most current forms and updates. If your situation involves complex issues, professional tax advice is recommended.

This article is based exclusively on official IRS sources, including Publication 1660 (SP) and related pages on IRS.gov (last verified current as of February 2026).