Michael received a frightening letter from the IRS. It said he owed more than $14,000. “Notice of Intent to Levy and your Collection Due Process Right to a Hearing,” the letter said in large type, next to a caution symbol with an exclamation point. Since Michael and his wife barely make $14,000 a year, the tax bill put them into a panic.
Michael knew what happened. Nearly ten years ago, his ex-girlfriend had used his name to file fraudulently. She claimed a non-existent child and requested a large refund. The ex said she never received the refund check, but the IRS said they sent it. The IRS wanted the money back.
Before calling LSLA, Michael tried to solve the problem himself. He reported the case of identity theft to the IRS. It took several years for the IRS to respond, Michael says. When they finally did respond, the IRS said they hadn’t found any evidence of identity theft.
By the time Michael reached out to LSLA, it had been nine years since his ex-girlfriend filed the fraudulent tax return. Michael had filed several tax returns in the intervening years. Every time he filed his taxes, his return went directly to the IRS. Since he owed money, every refund went toward his debt. So, for ten years, Michael continued to pay money – with interest – to cover the fraudulent return his ex claimed.
It was October 2025. Michael couldn’t reach anyone at the IRS because the federal government was closed. It turned out to be the longest federal government shutdown on record: 43 days in total (October 1 – November 12, 2025.)
Michael showed the letter to attorney Karyna Lopez. Ms. Lopez immediately recognized the situation. “It’s not a Notice of Deficiency,” she wrote in her notes. It’s a Notice of CDP”, or Collection Due Process rights. “He has to file the appeal” in 9 days, she noted.
In other words, any time the IRS tries to collect money from you, you have the right to appeal. It’s called due process. But it wasn’t obvious to Michael that he had a right to appeal. The confusing letter appeared to be a collection notice.
Ms. Lopez looked up Michael’s tax return transcripts for the last ten years. She also asked for copies of all the letters Michael had received; she reviewed those too.
“I advise you to immediately appeal your levy notice from the IRS,” she said to Michael. “Based on your income and expenses, you should qualify for currently not collectible status (CNS).” (CNS means the IRS recognizes that you can’t make payments towards your debt, so you have a $0 per month payment.) “The IRS will continue to send you annual reminder notices as well as offset any refunds until your tax debt is paid off or expired,” attorney Lopez explained.
Ms. Lopez stressed the importance of filing the appeal by the deadline, even though the IRS was closed. She walked Michael through the process and told him to call her back if he needed more help.
Michael and his current wife have two children. They live on a small income. Because Michael’s ex-girlfriend filed a fraudulent claim almost ten years ago, the young family feared they’d owe more than they could possibly pay. With the help of Karyna Lopez, who is the Litigation Director for the Low-Income Taxpayer Clinic at Lone Star Legal Aid, Michael was able to file his appeal during the government shutdown and protect his family from immediate collection.
*Name(s) have been changed to protect the client’s identity.
Lone Star Legal Aid (LSLA) is a 501(c)(3) nonprofit law firm focused on advocacy for low-income populations by providing free legal education, advice, and representation. LSLA serves millions of people at 125% of federal poverty guidelines, who live in 72 counties in the eastern and Gulf Coast regions of Texas, and 4 counties in Southwest Arkansas. To learn more about Lone Star Legal Aid, visit our website at www.LoneStarLegal.org.
Media contact: media@lonestarlegal.org