And, anything illegal or unjust about the lien or levy will be reviewed by a neutral arbiter. Needless to say, in most cases it will be prudent for the taxpayer to be represented by legal counsel at the hearing. However, in both cases continued collection activity is within the discretion of the IRS, and there is no appeal to court if the taxpayer does not like the ruling. This law applies to contacts with all taxpayers, including corporations and partnerships. Specifically - Contacting Taxpayers 1.
Some contacts require the taxpayer's consent, first.
If the representative does not respond in a reasonable time, they can be bypassed. See Section 1.10 of this chapter. Also the taxpayer can be contacted directly if the representative consents to the employee's direct contact. If the contact is authorized by a court. Awareness that the Taxpayer has a Representative 1.