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Collection Actions Phase Legal
Responses
This stage is also known in the
I.R.S. as a Taxpayer Delinquent Account, or TDA. This is the longest stage of
the process—it lasts for 10 years from the date of assessment. The notices sent
by the I.R.S. start out in the form notice series CP-501, CP-502, CP-503, and CP-504,
as mentioned above.
Responses used in the past to the CP-504 “URGENT”
Notice of Intent to Levy:
1. Response when a Petition for Abatement was made to the
I.R.S. at the 90-day letter stage (see above).
2. Response when NO Petition for Abatement was made to
the I.R.S., or this is the first notice received from the I.R.S. for the year
in question
Other Notice
of Intent to Levy Responses:.
|
Name of IRS Response Document |
Description of Letter Contents & Applicability |
PRICE |
|
CP-504
response – no
abatement petition done |
I am in receipt of the enclosed Notice of Intent to Levy... In addition to the deficiencies of the Notice itself, it appears that it has also been sent to me in error. The requirement for this Notice is set out in Internal Revenue Code (IRC) § 6331(d)(1), |
60.00 |
|
CP-504
response – abatement
petition done |
I am in receipt of the enclosed Notice of Intent to Levy …In addition to the deficiencies of the Notice itself, it appears that it has also been sent to me in error. The requirement for this Notice is set out in Internal Revenue Code (IRC) § 6331(d)(1)…Furthermore, I mailed to you a Petition for Abatement pursuant to IRC § 6404(a)(3), received by your office… and as of this date that petition has not been addressed, as is required by the due process requirements of the law. |
60.00 |
|
CP-504
response done – no IRS
response -
follow-up – no abatement petition done |
I submitted to you a written response to the "Notice of Intent To Levy", dated The Postal Service Form 3811 shows that you received the letter As of this time, I have not received any response to that letter. Therefore, I am being denied my right to administrative appeal. |
30.00 |
|
CP-504
response done - no IRS
response -
follow-up – abatement petition done |
Same, but also requesting why no word on the petition for abatement |
30.00 |
|
CP-504 response done – response to off point
IRS response, - follow-up 1 |
…your characterization of my
letter is incorrect. It does not reflect
personal opinions or frustrations with the tax system. Instead, it reflects positions held with
respect to the law as it is written. … if you specifically cite any portions
which you contend reflects personal opinions and/or frustrations, I will address
such portions at that time. |
30.00 |
|
CP-504
response done – response
to off point IRS response - follow-up 2 |
..although your letter purports to be a reply to my correspondence,
it doesn't address any of the issues presented therein…. Your letter starts, "As you probably
know, the Congress of the |
30.00 |
If a Notice of Deficiency has
never been received prior to receiving the CP-504, it should be requested, and once received, a response sent.
A privacy act request for the authenticated
(signed) documents which support the CP-504 notice, and which identify the
sources of the income used as a basis for the Notice of Deficiency is usually
at this point. The I.R.S. does not
produce any signed, sworn documents as testimony that income was actually
received from any individual in response to this type of request.
Before the I.R.S. can
proceed to levy any property, the I.R.S. must also send a notice informing an individual
of their right to a Collection Due Process hearing under the provisions of IRC
§ 6330. This notice generally, but not always, is in the form of a Letter 1058,
“Final Notice of Intent to Levy
and Notice of Your Right to a Hearing” or a Letter 3172, “Notice of Federal Tax Lien Filing
and Your Right to a Hearing Under IRC 6320.” If a CDP hearing is not
requested within 30 days of the letter, there will be no hold placed on
collections for the time during which a CDP hearing is being held.
Responses used in the past to request face-to-face
CDP hearings:
1. Request
in response to a Final Notice of Intent to Levy.
Attachment to letter: 12153 Form for Levy
2. Request
in response to a Notice of Federal Tax Lien Filing
Attachment to
letter: 12153 Form for Lien
Instructions on requesting CDP hearings.
The I.R.S. often, but not
always, sends out an acknowledgement that it received the CDPH request. However, the I.R.S. rarely grants
face-to-face hearings, and since about 2003 or 2004, only offers telephonic
hearings in response to requests for hearings. The appeals office did not
consent to recording these telephonic hearings, so no record was made of this
type of hearing. Very recently, the I.R.S. regulations were changed so the
appeals office can now refuse to give a hearing if they determine that the
issues raised in the CDP request are “frivolous.”
The general letter from
Appeals where they offered a telephonic conference is here. The
following response letters that were used to respond to this type of offer may
now be out of date with respect to the regulation about face-to-face hearings
cited:
Responses used in the
past to Appeals letter offering only telephonic conference:
1. Response showing problems with I.R.S.
procedures (most typical).
2. Response showing problems with I.R.S.
procedures and protesting
appeals conference far away from individual’s
home
Once the I.R.S. has sent a
final notice offering a CDP hearing and it was NOT responded to, or once a
“Notice of Determination” has been issued from the appeals office, or once an individual
has received a judgment from a petition to the Tax Court to review the appeals
office’s determination, as applicable, there is nothing more between an
individual and attempted collections. I.R.S. collection actions will continue,
through levies for the most part, until the 10 years of statutory collection
time have expired for the tax year in question.
Other
Collection Due Process (CDP) hearing request letters and follow-ups (for
face-to-face hearings):
|
Name of IRS Response Document for sale |
Description of Letter Contents & Applicability |
PRICE |
|
|
CDP
instructions for filing Form 12153 |
CDPH
instructions. The CDPH request letter requests that your case be transferred from the Collection Division to the Appeals Office. You can expect to hear from them anywhere from one to several months after your letter is received. IMPORTANT: You are to sign the sixth page of the letter, enclosed a copy of the notice the IRS sent you, and fill out Form 12153. I have marked (with arrows) the appropriate lines to be filled out. Send the correspondence by certified mail, keeping a copy for your records. Keep track of the Certified Mail delivery receipt for your records. |
||
|
CDP hearing
request -
filer - disallowed due to no SSNs for
children |
My disagreement is that the amounts shown on Form 668-W(c), were assessed due to an adjustment of my filed return in which deductions I took for my children were disallowed. The stated reason for this disallowance was that no Social Security Numbers were entered on the return with respect to my children. I responded to the letter informing me of this disallowance, wherein I enclosed an affidavit testifying that my children have lived with me since birth and that all depend on me for their sole support. In that response, I also requested that any law which purports to mandate Social Security Numbers for my children be identified. In a reply, that law was identified as IRC § 6109(e). However, § 6109(e) [which has now been repealed] does not establish any requirement that my children must apply for a Social Security Number, but merely states that the "identifying number" of a claimed dependent must be included on the return… |
30.00 |
|
|
CDP hearing
request in response to levy action |
This Request for Appeals Consideration is for the purpose of invoking my right to have the Appeals Office review the lawfulness of the determinations and other actions which have been taken in my case. It is based upon the provisions of 26 USC § 6330, which states in part:… I request that a copy of the Secretary’s verification obtained by the appeals officer, pursuant to subsection (c) above, be provided to me at the hearing for my records. If said verification is obtained from any person other than the Secretary, then I further request that a copy of all applicable delegation orders, delegating the authority for such verification to said person, be provided to me at the same time. Pursuant to IRM § 8.6.1.2.1, I expect the location of my face-to-face conference … |
30.00 |
|
|
CDP hearing
request made (because of levy) -
no IRS response -
follow-up |
I forwarded to you a "Request for Appeals Consideration," asking you to schedule a conference with the Appeals Office. The U.S.P.S. green return receipt card indicated that this request was received by your office. More than 30 days has passed, and I have not received a reply. I did receive a letter, dated _____________________. Please be advised that no levy can occur until the request for appeals has been answered. The request was based upon the provisions of 26 USC § 6330… |
30.00 |
|
|
CDP hearing request in
response to lien threat |
This Request for Appeals Consideration is for the purpose of invoking
my right to have the Appeals Office review the lawfulness of the
determinations and other actions which have been taken in my case. It is based upon the provisions of 26 USC §
6320, which states in part: … I request that a copy of the Secretary’s
verification obtained by the appeals officer, pursuant to subsection (c)
above, be provided to me at the hearing for my records. If said verification is obtained from any
person other than the Secretary, then I further request that a copy of all
applicable delegation orders, delegating the authority for such verification
to said person, be provided to me at the same time. Pursuant to IRM § 8.6.1.2.1, I expect the
location of my face-to-face conference… |
30.00 |
|
|
CDP hearing
request made (because of lien) - no IRS response -
follow-ups |
I forwarded to you a "Request for Appeals Consideration," asking you to schedule a conference with the Appeals Office. The U.S. Postal green return receipt card indicated that this request was received by your office, more than 30 days has passed, and I have not received a reply. The request was based upon the provisions of 26 USC § 6320… |
30.00 |
|
|
CDP hearing
request because of lien & levy |
This Request for Appeals Consideration is for the purpose of invoking
my right to have the Appeals Office review the lawfulness of the
determinations and other actions which have been taken in my case. It is
based upon the provisions of 26 USC §§ 6320 and 6330…. I request that a copy
of the Secretary’s verification obtained by the appeals officer, pursuant to
subsection (c) above, be provided to me at the hearing for my records. If
said verification is obtained from any person other than the Secretary, then
I further request that a copy of all applicable delegation orders, delegating
the authority for such verification to said person, be provided to me at the
same time. Pursuant to § 6320(b)(4),
… |
30.00 |
|
|
CDP hearing
request made previously - IRS denial is off-point -
follow-up presses the law. |
“We have determined that your appeal is not subject to the provisions of Internal Revenue Code (IRC) § 6330. We do not believe you have given a basis for an appeal under this section of the law.” Mr. Agent, IRC § 6330(c)(2)(A) states that I “may raise at the hearing any relevant issue relating to the unpaid tax or the proposed levy, including …” three specified issues. Are you saying that the issue of whether or not I am liable by law for the tax you are attempting to collect is not a ‘relevant issue relating to the unpaid tax’? What could possibly be more relevant to this matter than whether I lawfully owe the tax you are collecting? … Even so, clause (ii) deals with the “appropriateness of collection actions”. Are you contending that collection actions taken against someone (such as me) who is not liable is appropriate? If so, then it is easy to see why the public has no confidence in the integrity or honesty of the Internal Revenue Service or it’s employees. Also, at subparagraph (c)(2)(B), the underlying assessment can be argued if I have not had the opportunity to dispute it. I have repeatedly tried to have an appeal hearing since the IRS first asserted a proposed deficiency, yet I have still not been given one. Clearly then, that condition applies to me… |
30.00 |
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