TAX SETTLEMENT & OFFERS IN COMPROMISE

 

COLLECTION DUE PROCESS HEARINGS

 

Notice of Right To Collection Due Process (CDP) Hearing

 

Immediately upon the filing of a notice of federal tax lien, and prior to the issuance of a levy, the IRS must provide notice regarding a taxpayer's right to an independent hearing in the Appeals Office.  For both liens and levies, the Collection Due Process (CDP) notice must include information about the proposed collection action and the procedures for seeking a hearing.  In addition, the notice must contain a brief statement regarding the law as well as the administrative alternatives by which the taxpayer can obtain a release of the lien or avoid the threatened levy.  With respect to liens, the CDP notice must be issued to the taxpayer within five days after the lien is filed.

 

Requests for CDP Hearings

 

A hearing must be requested within 30 days of the CDP notice.  The request for a CDP hearing must be in writing, and must contain the taxpayer's name, address, and phone number, the type of tax and tax periods, and a statement of the reasons the taxpayer disagrees with the filing of the lien or the threatened levy.  The request must be signed by the taxpayer or an authorized representative.  The Appeals Office considers the case and renders a written decision regarding the appropriateness of the lien filing or the proposed levy.

 

Collection Activity

 

Pending the CDP hearing, and while an Appeals Officer has the matter under consideration before issuing a written determination, enforced collection action will be withheld.

 

Get A Game Plan!

 

A well devised plan for discharging tax indebtedness is important and almost impossible to achieve without the help of an experienced professional and advocate who understands the process or various processes that may be involved, what is possible and what is not, and the full range of remedies available.  Remember, there are often multiple solutions to the settlement of a tax debt.  As an experienced attorney, John Kachmarsky and the staff at the Law Office of John Kachmarsky have that experience and knowledge.

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Contact our Charleston, South Carolina law office today to make an appointment for an initial consultation.