Frivolous Arguments In Collection Due Process Cases
The IRS replies to those frivolous positions taken in collection due process proceedings. In these cases, the IRS explains various contentious claims people make in their attempt to avoid paying the taxes they may owe.
Some Of The Most Common Arguments Used In Collection Due Process Cases
- · Invalidity of the Assessment
- · Invalidity of the Statutory Notice of Deficiency
- · Invalidity of Notice of Federal Tax Lien
- · Invalidity of Collection Due Process Notice
- · Verification Given as Required by I.R.C. § 6330(c)(1)65
- · Invalidity of Statutory Notice and Demand
- · Tax Court Authority
- · Challenges to the Authority of IRS Employees
- · Use of Unauthorized Representatives
- · No Authorization Under I.R.C. § 7401 to Bring Action
Some Of The Arguments Explained
The IRS Frivolous Arguments In Collection Due Process Cases document explains in detail contentious arguments related to collection due process cases such as: the assessment is invalid, the notice of federal tax lien or the collection due process notice being invalid.
Some taxpayers’ arguments challenge the tax court authority, the IRS employees’ authority or both. Another contentious argument that taxpayers use refers to the right to have an unauthorized representative at collection due process hearings and in court.
The IRS may consider a contentious argument a taxpayer’s claim that there is no authorization under the I.R.C & 7401 to bring action for the collection of taxes and penalties.
Are you still in the dark about your particular tax issue? Need to see if you have a leg to stand on before you try to embarking on any of the explained collection due process cases? Contact us to discuss your issue and setup a consultation with one of our CPAs. We’d be more than happy to review your argument and let you know what the best solution would be in your position. Call us at (713)774-4467
Tax News Updates:
GILLUM v. COMMISSIONER OF INTERNAL REVENUE
Gillum also sought review of the Commissioner's denial of collection due process (CDP) hearings to his purported nominees and alter egos. Following trial, the tax court 1 upheld the Commissioner's determinations sustaining the filing of the notice of ...
VANMALI v. COMMISSIONER OF INTERNAL REVENUE
In response, petitioners submitted a timely Form 12153, Request for a Collection Due Process or Equivalent Hearing. The Form 12153 indicated that petitioners wished to pursue a collection alternative, checking the box for "Offer in Compromise".
CRAIN v. COMMISSIONER OF INTERNAL REVENUE
On August 31, 2009, petitioner signed and dated a Form 12153, Request for a Collection Due Process or Equivalent Hearing (section 6330 hearing). On Form 12153, petitioner requested a face-to-face section 6330 hearing at "an Appeals office closest to my ...
DIAMOND v. COMMISSIONER OF INTERNAL REVENUE
On December 9, 2009, respondent received petitioner's Form 12153, Request for a Collection Due Process or Equivalent Hearing (CDP hearing request), in which he requested a face-to-face collection due process (CDP) hearing to address whether the IRS ...
