I. Taxpayer Delinquency Accounts
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
II. Deficiency Issues
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.
III. Collection Due Process Hearings
Responses used in the past to request face-to-face CDP hearings:
2. Request in response to a Notice of Federal Tax Lien Filing
Attachment to letter: 12153 Form for Lien
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.
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