Former 12157, Collection Due Process
Information You Need To Know When Requesting A Collection Due Process Hearing
Form 12153
What Is the Deadline for Requesting a Timely Collection Due Process (CDP) Hearing?
Your request for a CDP hearing about a Federal Tax Lien filing must be postmarked by the date indicted in the Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320 (lien notice).
Your request for a CDP hearing about a levy must be postmarked within 30 days after the date of the Notice of Intent to Levy and Notice of Your Right to a Hearing (levy notice) or Notice of Your Right to a Hearing After an Actual Levy.
Your timely request for a CDP hearing will prohibit levy action in most cases. A timely request for CDP hearing will also suspend the 10-year period we have, by law, to collect your taxes. Both the prohibition on levy and the suspension of the 10-year period will last until the determination the IRS Office of Appeals makes about your disagreement is final.
The amount of time the suspension is in effect will be added to the time remaining in the 10 period.
for example, if the10-year period is suspended for six months, the time left in the period we have to collect taxes will be extended by six months.
You can go to court to appeal the CDP determination the IRS Office of Appeals makes about your disagreement.
What Is an Equivalent Hearing?
If you still want a hearing with the IRS Office of Appeals after the deadline for requesting a timely CDP hearing has passed, you can use this form to request an equivalent hearing.You must check the Equivalent Hearing box on-line 7 of the form to request an equivalent hearing.
An equivalent hearing request does not prohibit levy or suspend the 10- year period for collecting your taxes; also, you cannot go to court to appeal the IRS Office of Appeals’ decision about your disagreement.
You must request an equivalent hearing within the following timeframe:
Lien Notice—one year plus five business days from the filing date of the Notice of Federal Tax Lien.
Levy Notice—one year from the date of the levy notice.
Your request for a CDP levy hearing, whether timely or Equivalent, does not prohibit the Service from filing a Notice of Federal Tax Lien.
Where Should You File Your CDP or Equivalent Hearing Request?
File your request by mail at the address on your lien notice or levy notice. You may also fax your request. Call the telephone number on the lien or levy notice to ask for the fax number.
Do not send your CDP or equivalent hearing request directly to the IRS Office of
Appeals, it must be sent to the address on the lien or levy notice. If you send
your request directly to Appeals it may result in your request not being considered a timely request.
Depending upon your issue the originating function may contact you in an attempt to resolve the issue(s) raised in your request prior to forwarding your request to Appeals.
Please Note
The IRS Office of Appeals will not consider frivolous requests
How We Can Help
As affordable former IRS agents and managers we know the system on how to stop the IRS “notice of intent to levy.” We can Stop IRS today ! Since 1982
We have over 206 years of professional tax experience and over 65 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices.
Not only were we former IRS agents and managers were also on-the-job instructors and taught at the regional training centers.
Being former IRS agents and managers we know the system inside and out. We know all the methodologies, the systems, the protocols, all the settlements options so you can completely and permanently take care of your IRS problem once and for all.
There’s a very specific process to stop the Internal Revenue Service if they have issued you a final notice of intent to levy. The CDP stops the IRS.
All final IRS notices of intent to levy are systemically generated from the IRS CADE2 computer system.
Last year IRS generated approximately 1.9 million tax levies every year. IRS is the largest collection machine in the world. Many times if you not comply with the IRS levy, the IRS will follow-up with the filing of the federal tax lien.
IRS has the ability to levy your wages, your bank account or seize any funds where they think you have your assets.
The key to stopping the final notice of intent to levy is immediately to contact the IRS. Being a former IRS agent and manager you should know the IRS takes no pleasure in sending notices of levy to taxpayers.
The only reason they do that is that taxpayers have not responded to earlier tax bill sent to them.
The IRS simply following up and many times when a person gets a final notice of intent to levy they call Internal Revenue Service to settle their tax bill.
As a general rule you can stop the Internal Revenue Service final notice of intent in one day. As a general rule one call from our firm to the Internal Revenue Service stops IRS.
Our firm simply files a power of attorney, calls the Internal Revenue Service and gets a hold of freeze put on your account until we can work out an effective tax settlements.
In almost all cases once IRS has a valid power of attorney and knows that you are trying to work with the Internal Revenue Service, they will put a hold or freeze on your account and give you a due date that they will expect follow-up documentation.
Call us today for a free initial tax consultation and we will walk you through the process.
As soon as we file a power of attorney you will never have to speak to IRS and we can work out a tax settlement out on your behalf.
As a general rule, the Internal Revenue Service will want a current financial statement that will need to be fully documented. It usually is on form 433F. you can find that on our website.
IRS will generally close your case in one of two ways off of the IRS collection computer:
The Internal Revenue Service will either place you went to a:
1. tax hardship, a tax hardship means at this time you cannot pay IRS. your current financial statement will need to be documented to show you are currently not collectible.
2. a monthly payment agreement. A monthly payment will generally last 2 to 3 years. IRS has the right to take another financial statement somewhere down the road and many times they do.
Your documented current financial statement is one of the main determining criteria on how IRS will close or settle your case.
The reason tax professionals are so helpful is they know the standards at IRS will apply to each and every financial statement. A true tax professional will generally get a completely different tax result in a novice trying this.
Other taxpayers may find themselves eligible to settle their tax debt for pennies on the dollar through the offer in compromise program.
There is a pre-qualifier tool that you can walk to find out if you are a suitable candidate for this program. Do not file an offer in compromise unless you know you are prequalified for this program. Don’t waste your money.
When you call our office and have a brief conversation with this we will let you know if you can settle your case for pennies on a dollar.
Being former IRS agents and managers we know every system in every methodology to get you the very best results on your case. We will review your case and find out if we can abate penalties and interest as well.
We are a full service firm with all work being done in-house.
Please also be advised the Internal Revenue Service are going to want all back tax returns filed and that you are full compliance in filing.
The CDP Procedure
• You have 30 days to request a hearing to preserve your right to go to Court.
• Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing
◦ It is important you identify all your reasons for your disagreements.
• The completed Form 12153 should be sent to the same address that is shown on your Lien or Levy Notice.
• If your request is not received within 30 days, you are still entitled to an Appeals hearing. However, if you still disagree with the Appeals determination.
Call us today for a free initial tax consultation and we will walk you through the process if you have received a final IRS collection notice, we can help file your CDP or your collection due process.
IRS Form 12157 + Collection Due Process Help + Former IRS Agent Can Settle IRS Problems
