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Richardson TX - What is a Collection Due Process Hearing with the IRS
he two main avenues of collection activities by the IRS is through 1) the NTFL (Notice of Federal Tax Lien), and 2) levies including bank levies and wage garnishments. Whenever the government files a Notice of Federal Tax Lien (NFTL) or issues a final notice of threat to levy, the taxpayer has 30 days to request a Collection Due Process (CDP) hearing with an appeals officer.
In order to do so, the Taxpayer will file IRS Form 12153, Request For a Collection Due Process or Equivalent Hearing. It is important to file Form 12153 properly or it will be rejected.
There are several benefits to invoking your CDP rights timely –
Collection Activity ceases for the years in question pending the CDP hearing, The case is forwarded to an appeals officer for a hearing where you will have the opportunity to have your case heard, and The taxpayer has protected their right to take their case to the United States Tax Court.
If you miss the deadline for your CDP hearing, you still have up to one year to request an Equivalent hearing. An Equivalent hearing allows you to take your case to appeals, but does t require the IRS to ... more
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