IRS  Help – Collection Due Process ( CDP ) Former IRS agents can help- Ft. Lauderdale, Miami, West Palm Beach   954-492-0088

 
The IRS Collection Due Process hearing is a tool that is under utilized because so few of us understand the importance of the CDP.
Here is the bottom line:
If you do not get the results you are looking for from the IRS Collection ACS Unit or the local Revenue Officer the Collection Due Process becomes your new best friend. Many times the Automated Collection Service and the local Revenue Officers hands are tied because of certain protocols and procedure they must follow.
That is where the Collection due Process comes in. You can take the case to the manager who is more likely to work out a deal. If that does not work out, you can then take the case to Appeals.
Since I am a former IRS Agent a taxpayer should not be doing this on their own. Call Fresh Start Tax  1-866-700-1040. You need a tax professional if you are at this point.
 

Collection Due Process  and the most Frequently Asked Questions ( FAQs)

 
Question:  I just got a Notice Number CP504. It says – “Urgent!! We intend to levy Certain Assets.” I do not agree that I owe this amount or amounts. How can I appeal this action? Will that stop the levy action? I need to stop this NOW!!!
Answer: The IRS cannot levy with just this notice. They must first issue a formal Notice of Intent to Levy, and that is the next step after this notice. You should therefore call the number on the notice to discuss this situation and your payment options.
Your case is closed as far as any determination about how much you owe, so there is nothing for you to appeal at this point. However, you do have three options to get your case re-opened so the IRS can consider whether you owe any additional amounts:
You can:
1. Pay the amount due in full and file a claim for refund. If the IRS disallows your claim you will have the right to appeal at that time.
2. Follow the instructions in Publication 3598 and request an Audit Reconsideration. Note that you must submit new information the IRS did not previously consider in order to have an audit reconsideration.
3. Follow the instructions in Form 656 and file an Offer in Compromise, Doubt as to Liability.
Question: The IRS Collection function says they are going to file a lien or levy my assets. What can I do?   I need help NOW!!!
Aanswer:   Be sure to contact the IRS Collection function to discuss your situation and your payment options. Refer to Publication 1660, Collection Appeal Rights to review your appeal rights. Some IRS Collection actions qualify for appeal under the Collection Appeals Program (CAP) and some qualify under the Collection Due Process (CDP) appeal. These two programs offer different advantages depending on the facts of your case. Publication 1660 will help you decide which is best for you.


Question: I just received a  IRS Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, Letter 3172. I don’t believe I owe this amount. What can I do? I need help right now!!!
Answer:. Refer to Publication 1660. The Letter 3172 gives you 30 days to request a Collection Due Process (CDP) hearing to discuss the lien filing. You should request a CDP hearing if you feel the lien is inappropriate.
However, as explained in Publication 1660, in a CDP hearing Appeals can only discuss the existence of or amount that you owe under very limited circumstances. If Appeals cannot consider the underlying liability, you have three options to re-open that issue:
1. Pay the amount due in full and file a claim for refund. If the IRS disallows your claim you will have the right to Appeal at that time.
2. Follow the instructions in Publication 3598 and request an Audit Reconsideration. Note that you must submit new information the IRS did not previously consider in order to have an audit reconsideration.
3. Follow the instruction in Form 656 and file an Offer in Compromise, Doubt as to Liability.
Q. I just received a Letter L-1058 or  LT 11  FINAL NOTICE OF INTENT TO LEVY AND NOTICE OF YOUR RIGHT TO A HEARING. I do not believe I owe this amount. What can I do? i need help right now!!!
A. Refer to Publication 1660. The Letter 3172 gives you 30 days to request a Collection Due Process (CDP) hearing. You should request a CDP hearing if you feel the levy is inappropriate.
However, as explained in Publication 1660, in a CDP hearing Appeals can only discuss the existence of or amount that you owe under very limited circumstances. If Appeals cannot consider the underlying liability, you have three options to re-open that issue:
1. Pay the amount due in full and file a claim for refund. If the IRS disallows your claim you will have the right to Appeals at that time.
2. Follow the instructions in Publication 3598 and request an Audit Reconsideration. Note that you must submit new information the IRS did not previously consider in order to have an audit reconsideration.
3. Follow the instructions in Form 656 and file an Offer in Compromise, Doubt as to Liability.
Call Fresh Start Tax   1-866-700-1040