Morgan D. King, Esq.
Morgan King 925 336-9438
Message 925 829-6460
4. CREDIT REPAIR & CONSULTING
FOR TAX & BANKRUPTCY PROFESSIONALS
IN ASSOCIATION WITH
Rattan Dhaliwal, Esq. - Tutt Wynne, Esq.
Prduct # 4 Release 2015 #1 SKU - 102-D
HARD BOUND $ 99.95
KING'S IRS Collection Due Process Appeals
By Morgan D. King, Esq.
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.
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
C. CAP vs. CDP
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
Offer in Compromise
Other alternatives to levy
C. Segregating the CDPs
D. Unprocessable Requests
VI. Effect of a Timely § 6330 (Levy) CDP Hearing Request
A. Levies Suspended
B. Tax Court Appeal
VII. CDP Equivalency Hearings
VIII. Withdrawal of a Request for CDP or Equivalent Hearing
A. Prehearing Considerations
B. No Prior Involvements
C. Appeal Considerations (IRM § 184.108.40.206.9 (01-01-2007))
E. Determination Letter (IRM § 220.127.116.11.3 (08-11-2004))
F. Face-to-Face Hearing (IRM 35.5.4)
A. Failure to Timely File CDP
B. Intentional delay etc.
C. Judicial review
H. Correspondence Following Hearing
X. Tax Court
B. Review Standards
F. Case Law&endash;Collection Due Process&endash;Selected Cases
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