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CDP APPEALS AND TAX COURT LITIGATION

COLLECTION DUE PROCESS HEARINGS

The Collection Due Process hearing provisions give taxpayers an opportunity for an independent review to ensure that the levy action that has been proposed or the NFTL that has been filed is warranted and appropriate. In Field Collection, a IRS collections agent should consider alternative methods for resolving the case, such as installment agreements (IAs) and offer in compromise (OIC), should be considered before proposing a levy or filing an Notice of Federal Tax Lien.

What is an IRS Collection Due Process Hearing?

The IRS cannot levy without providing the taxpayer a final notice of intent to levy. The IRS must first issue a formal Notice of Intent to Levy, which is the next step after this notice. IRC ยง 6330 gives taxpayers the right to request a hearing during the 30-day period that begins the day after the date of the Notice of Intent to Levy and Notice of Your Right to a Hearing

If the IRS has taken a collection against within you you disagree, you may file a collections due process hearing request.

Appealing an IRS Collection Action through A CDP Hearing?

If you have been contacted by an IRS Revenue Officer or have received a final notice of intent to levy or notice of federal tax lien, contact a Los Angeles tax attorney at Disparte Tax Law today for a free consultation.

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