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Lane
Lane, JD, CFP, MBA, CRPS
Category: Tax
Satisfied Customers: 11138
Experience:  Law Degree, specialization in Tax Law and Corporate Law, CFP and MBA, Providing Financial & Tax advice since 1986
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I had a levy filed and I timely filed CDP hearing. The RO

Customer Question

I had a levy filed and I timely filed for a CDP hearing. The RO who issued the levy responded that he had the request and asked for more information above what I had previously submitted on a 433, a years utility bills, rent payments etc. I specifically ask for an in-person hearing and the RO stated until he gets all this additional information, he will not forward it and if he does, appeals will automatically reject it, citing a new IRS policy to prevent taxpayers for delaying collections. I actual need the time to prepare the CDP case as the IRS tied old business trust fund taxes and penalies to the income tax issue, and some ten years ago, I got CNC status for those taxes (300,000+) and my income is less now with four persons claimed as dependents. Is the RO acting within a new policy as it seems he can decide of send it or not to appeals, poison its handling, where I have a better change at an OIC with appeal rights to Tax Court or at least can have the OIC processed perhaps by appeals rather than the service center. I do not expect to be able to afford a attorney FT on the case.
Submitted: 1 year ago.
Category: Tax
Expert:  PDtax replied 1 year ago.

Hi from Just Answer. I'm PDtax, and can assist.

Expert:  Lane replied 1 year ago.

No, the Revvenue Agent here is pushing the line..

....

Sure. some manager (remember they are in the collections division), may be pushing for this to be handled this way, but this is completely in violation of both the spirit and the ruling ( Revenue Procedure 2012-18) that appeals is completely independent of collections.

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Remember the first paragraph of Publication 1660 (may be stating the obvious here) but I'll paste it again here for edification (and will underline the pertinent part)

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"You may appeal many IRS collection actions to the IRS Office of Appeals (Appeals). Appeals is separate from and independent of the IRS Collection office that initiated the collection action. Appeals ensures and protects its independence by adhering to a strict policy of prohibiting certain ex parte communications with the IRS Collection office or other IRS offices, such as discussions regarding the strengths or weaknesses of your case. Revenue Procedure 2012-18 has more information about Appeals’ independence and ex parte communication and is available at www.IRS.gov."

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The collections division may have a "new policy," but both the taxpayer advocate's office AND appeals was created just FOR situations like this, ,,, an overzealous collections agent ... your inablility to get a reasonable answer through proper channels

Expert:  Lane replied 1 year ago.

You may want to go ahead and contact taxpayer advocates office as well here .. especially if you believe that you can make a case that this is causing economic harm:

.

See this from 1660, as well:

.

"The Taxpayer Advocate Service (TAS) helps taxpayers whose problems with the IRS are causing financial difficulties; who have tried but haven’t been able to resolve their problems with the IRS; and those who believe an IRS system or procedure is not working as it should. If you believe you are eligible for TAS assistance, you can reach TAS by calling the TAS toll-free number at 1-***-***-**** or TTY/TDD 1-***-***-****. For more information, go to www.irs.gov/advocate. TAS cannot extend the time you have to request a CDP, equivalent or CAP hearing. The timeframes for requesting these hearings are explained in this publication. "

Expert:  Lane replied 1 year ago.

Given that you HAVE requested timely, they are just, for lack of better terminology, "playing hardball" here.

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Are you saying that you forwarded the 12153 TO collections?

Expert:  Lane replied 1 year ago.

To the address on the Lien or Levy notice?

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What you can also do is call the number and ask for their fax number, this may help to document your timely fling.

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See this from 14153:

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"File your request by mail at the address on your lien notice or levy notice. You may also fax your request. Call the telephone number on the lien or levy notice to ask for the fax number"

.

Expert:  PDtax replied 1 year ago.
Hi from Just Answer. I'm PDtax, and responded earlier to your post.
My take is different from the second expert's, so I will opt out.
Expert:  Lane replied 1 year ago.
sorry, I had this locked the whole time ... and only after moving to Q&A did I see that someone else had posted.
... be glad to hear this other take, but apparently the other expert has opted out.
Let me know where you'd like to go from here..
and DO fax that 12153 in so you'll have documentation of the timely filing.
Expert:  Lane replied 1 year ago.
P.S.
... had an assist from a a colleague here.
.
Her suspicion is that they are responding to what they call delaying tactics.
Although the other expert agreed that assigning the case to a revenue officer for processing is a new one for Appeals, she makes then point that the Manual (IRS Internal auditing manual) is full of instances where RO's are instructed to kick these CDP files when delays are requested for processing.
The rejection letter they use cites a frivolous position, or that the filing is a delaying tactic, 2008-14 is the notice cite.
http://www.irs.gov/pub/irs-drop/n-08-14.pdf
Hopefully all of this information provides enough to help you make an informed decision.
Customer: replied 1 year ago.
I have court in the morning but am free after 12 noon.
Expert:  Lane replied 1 year ago.

Sounds good. We'll talk then