How do you request a CDP or equivalent hearing with the Office of Appeals?
As mentioned last week, you must identify your alternatives to, or your reasons for disagreeing with, the lien filing or the levy action on Form 12153, Request for a Collection Due Process or Equivalent Hearing or other written request with the same information. (Same as last week, my suggestion is to use Form 12153.)
Alternatives or reasons for disagreeing may include:
- Collection alternatives such as installment agreement or offer in compromise.
- Subordination or discharge of lien.
- Withdrawal of Notice of Federal Tax Lien.
- Appropriate spousal defenses.
- The existence or amount of the tax, but only if you did not receive a notice of deficiency or did not otherwise have an opportunity to dispute the tax liability.
- Collection of the tax liability is causing or will cause an economic or other hardship.
Note: You may not raise an issue that was raised and considered at a prior administrative or judicial hearing, if you, or your representative, participated meaningfully in the prior hearing or proceeding. Also, you may not challenge the existence or amount of an assessment made based on court ordered restitution. The form is available on the IRS web site – www.irs.gov
Next week – discussion on filing Form 12153.
(IRS Publication 1660) (TTT 02/26/19)