Archive for the ‘Collection Due Process’ Category
IRS Levies and Collection Due Process Hearings
Monday, April 5th, 2010
Most persons subject to an IRS levy are entitled to a pre-levy administrative hearing, also called a collection due process (CDP) hearing. At least 30 days before the first levy is issued, the IRS generally must provide the person with written notice of the right to a hearing. When making a jeopardy levy, a levy [...]
The Collection Due Process Rules
Monday, April 5th, 2010
The collection activities of the IRS will begin following the tax audit where it’s found there is tax due. The collection activities will sometimes proceed to the filing of a lien or notice of levy. At this point the taxpayer is entitled to request a Collection Due Process hearing with an IRS Appeals Officer.
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