Office of Appeals – What will happen when you request a Collection Due Process or an Equivalent hearing? (Part II)
Part I explained the contacts from the Office of Appeals. This tax tip has a few alerts that occur during the process.
Unless one of the exceptions in section 6330(f) applies, for Jeopardy situations, State Income Tax levies, Federal Contractor levies or Disqualified Employment Tax levies, levy action is not permitted for the subject tax and periods during the 30 days after the levy notice and during the timely requested CDP hearing process. Normally, there will be no levy action during the period you have to request a hearing from a lien notice and during the related CDP hearing process.
If your request for a CDP hearing is timely, the 10-year period the IRS has to collect your taxes will be suspended until the date Appeals’ determination becomes final or you withdraw your request for a hearing in writing.
Next week the Tuesday Tax Tip will continue the Appeal process.
(IRS Publication 1660) (TTT 03/26/19)