It can be pretty confusing. You file a Request for a Collection Due Process Hearing which is an appeal from a proposed levy or a filed Federal Tax Lien. You send the appeal which you made pursuant to the Final Notice of Intent to Levy or the Notice of Federal Tax Lien with the understanding that the IRS was going to forward your appeal to the appeals division of the IRS. So why does a Settlement Officer hear your appeal and not an Appeals Officer? In this video tax attorney Darrin Mish answers the question of what’s the difference between a Settlement Officer and an Appeals Officer.