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IRS Collection Due Process Appeals

By Morgan D. King

of the California Bar

210 pages - 150 case citations - 14 exhibits - 2017 Release # 1

This book was written to help bankruptcy lawyers to expand their practices beyond bankruptcy.

It gives a step-by-step guide to this, one of several possible remedies for delinquent taxes.

 

When a delinquent taxpayer gets his or her Final Notice of Intent to Levy from the IRS, he/she has 30 days in which to request what the  IRS calls a Collection Due Process appeal.

The good news is that it immediately halts tax collection (such as levy) until the appeal process ends. And, it provides a forum in the IRS appeal process in which the taxpayer may propose a less drastic way to settle the liabilities than forced collection.

 

The bad news is that it may toll the running of the critical time periods to qualify for bankruptcy discharge.


Niel Deininger


Reba Wingfield


Nicolas Corry


Amy Hall

Stan Kozij

Morgan King

 

 

I. History

II. Overview of the CDP Process

A.    Internal Revenue Service Restructuring and Reform Act of 1998

B.    IRC § 6330-Levy

C.    IRC § 6320-Lien

D.    CDP Hearing Request

E.    Retained Jurisdiction of Appeals

F.    Tax Court

III. Collection Appeals Program ("CAP") - IRM § 8.24

A.    History

B.    Uses

C.    CAP vs. CDP

D.    Notification

E.    Hearing Prerequisites/Timing

F.    Collection Suspension

G.   Exclusions from CAP

H.    How to Perfect a CAP Appeal

I.     Appeals of Defaulted and Rejected Installment Agreements

iv.  Preparing in Advance of the CDP Hearing Request

v.  Preparing the CDP Request

A.    Form Submission

B.    Issues to be Raised

  •  Installment Agreement

  •  Offer in Compromise

  • Other alternatives to levy

  • Innocent spouse

C.    Segregating the CDPs

D.    Unprocessable Requests

VI. Effect of a Timely § 6330 (Levy) CDP Hearing Request

A.    Levies Suspended

B.    Tax Court Appeal

C.    Tolling

VII. CDP Equivalency Hearings

VIII. Withdrawal of a Request for CDP or Equivalent Hearing

IX. Hearing

A.    Prehearing Considerations

B.    No Prior Involvements

C.    Appeal Considerations (IRM § 5.1.9.3.9 (01-01-2007))

D.    Compliance

E.    Determination Letter (IRM § 34.5.4.2.3 (08-11-2004))

F.    Face-to-Face Hearing (IRM 35.5.4)

G.   Recording

  • A.  Failure to Timely File CDP

  • B.  Intentional delay etc.

  • C. Judicial review

  • H.    Correspondence Following Hearing

  •  

X. Tax Court

  • A.    Timing

  • B.    Review Standards

  • C.    Record

  • D.    Practicalities

  • E.    Dismissal

  • F.    Case Law&endash;Collection Due Process&endash;Selected Cases

    •  

XI. Conclusion

APPENDIX

  • REQUEST FOR A CDP

  • FREQUENTLY ASKED QUESTIONS

  • IRS MANUAL - APPEALS

  • REPRESENTING CLIENTS IN CDP HEARINGS

  • TREASURY REGULATIONS - CDP

  • CFR: CDP PROCESS

  • CFR: RECOVERY OF COSTS OF LITIGATION

  • REVENUE PROCEDURE 2000-43

  • MEMORANDUM ACCOMPANYING CDP REQUEST

  • WITHDRAWAL OF CDP REQUEST

  • COLLECTION APPEAL REQUEST FORM

© MORGAN D. KING 2016-18 Technical web advisor Douglas Morrison

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