What is the purpose of a hearing after a Notice of Intent to Levy?

• A. The hearing is mandatory before any collection action can proceed.
• B. A hearing is optional and may be requested after a Notice of Intent to Levy.
• C. The hearing is solely about whether to file criminal charges.
• D. The hearing can consider alternatives and appeals during collection action.

Answer: (D)

After a Notice of Intent to Levy, the hearing is the chance to discuss how the tax debt can be resolved without immediate levy action and to review the proposed collection steps. It brings in the Appeals process to consider alternatives such as installment agreements, offers in compromise, currently not collectible status, or other relief, and to determine whether the levy action is appropriate or whether a different approach would be more suitable. It’s not about criminal charges, and it’s not mandatory before collection begins—it's an opportunity to present alternatives and seek an appeal if desired.