COLLECTION DUE PROCESS (CDP)

  • GIVES THE CLIENT THE MOST RIGHTS;
  • FILING A LEVY IS STAYED PENDING REOLUTION OF APPEAL.
  • YOU CAN FILE A PETITION IN THE TAX COURT IF APPEAL IS DENIED.

CDP APPEALS CAN BE USED TO APPEAL:

  • NOTICE OF INTENT TO LIEN;
  • NOTICE OF INTENT TO LEVY;

USE FORM 12153

    • USE LANGUAGE IN THE APPEAL AS FOLLOWS:
“THAT (PROPOSE ALTERNATIVE; OIC OR IA) WOULD BE A LESS INTRUSTIVE MANNER OF SETTLING THE TAX LIABILITY.”
  • YOU HAVE 30 DAYS TO FILE THE APPEAL.

ADVANTAGE WITH CDP (PRESERVES THE RIGHT TO FILE A PETITION IN TAX COURT IF THE RESULT OF APPEAL IS NOT SATISFACTORY)

  • IF APPEAL REQUEST IS NOT TIMELY, YOU WILL BE ALLOWED AN ‘EQUIVELANT HEARING”
  • NO STATUTORY SUSPENSION FO COLLECTION ACTION;
  • NO RIGHT TO FILE A TAX COURT PETITION.

APPEAL OF REJECTION OF OIC

    • IF OIC IS REJECTED, YOU CAN APPEAL.
    • MOST OIC END UP IN APPEALS.
    • IF YOU ORIGINALLY FILED OIC THROUGH APPEALS, USUALLY IN RESPONSE TO AN APPEAL OF A FINAL NOTICE OF INTENT TO LEVY, YOU WILL HAVE THE RIGHT TO PETITION TAX COURT.

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