When the IRS sends you a CP14 Notice in the mail, it is because you have a current IRS tax balance owed. This notice informs you of the amount owed, including tax, interest, and any applicable penalties, and demands payment.

The CP14 notice is a progression notice in the IRS collection scheme. This notice gets generated after a tax balance has already been assessed. Typically, the tax balance stems from a recent tax return filing. The IRS is now initiating its collection actions by sending you a payment reminder. If no response is made, the IRS will begin further escalated collection activities such as initiating tax liens, securing wage garnishments, making financial account levies, requesting passport revocation from US State Department, and obtaining property foreclosure judgments. Consider the CP14 Notice as an IRS kickoff point for future collection activities to commence.

The best way to avoid any IRS escalated collection activities is to respond to the CP14 Notice as soon as possible. Talking to a tax professional is a good idea to assess your situation and properly determine the best resolution action.

Why Does the IRS Send Out CP14 Notices?

The IRS mainly sends a CP14 Notice to inform you that an outstanding tax balance is due. Here are some of the typical reasons for this :

• Non-payment or Underpayment of tax balance: The IRS will generate CP14 Notice if you did not fully pay the balance owed a balance from your recent tax return.
• Lack of response to prior IRS notification: You may have a current tax balance resolution in place with the IRS, and they remind you of this. Or you have not responded to prior notices, and this is just a reminder notice of your tax balance due.
• Tax Return Mistakes or Discrepancies: If your tax return contains errors or discrepancies which result in taxes due, the IRS will issue a CP14 notice. However, in most cases, before the IRS issues the CP14, they will have sent you a notice of the changes made, followed by a notice of the respective tax assessment. The IRS must always assess a tax before any collections can be pursued.

The IRS usually does not begin to send out CP14 notices for a significant amount of time after a tax return has been filed, provided the tax balance is owed. If you have not paid your taxes, the IRS will eventually come around to you. This CP14 indicates that you are now on notice with the IRS, requiring immediate action, or elevated collection actions will soon commence.

What Is Listed Within an IRS CP14 Notice?

To respond appropriately, fully understanding what the CP14 Notice contains is essential. CP14 Notices include the following:

• The Individual Notice number: The IRS assigns a unique number for reference. When responding to IRS about the notice, you will want to reference it.
• Specific Tax Year(s)/Periods: – the time frame the notice covers.
• Balance Due: The notice provides a total amount along with a breakout of this amount for tax, interest, and penalties.
• Payment Options: The IRS will provide information on making payments and even mention potential payment options, such as setting up and installing a plan.
• Balance Due Date: There will be a date listed by which you must either pay the amount owed or take some action regarding addressing the balance due. Regardless of the notice type, dates are essential to adhere to avoid escalation or to be able to seek specific date-sensitive remedies.

By timely and diligently going through the notice, you will be able to determine the correctness of the information, properly assess your situation, allow enough time for professional tax help, and fully understand your options. In addition, timely responding to this notice enables you to halt the IRS from taking further collection activities. In contrast, not responding to this notice will only make the situation take a turn for the worse.

Can I Ignore a CP14 Notice?

The CP14 Notice has several purposes: to inform you of an IRS tax balance due and to provide information on how to pay it off. Getting an IRS CP14 Notice means you are now on the IRS radar, and your tax debt situation requires resolution. Ignoring it is not a viable option. You should take it seriously and address your tax debt promptly to avoid the potential consequences. No response to this notice will only trigger the future collection activities:

• Interest and Penalties: By not addressing the tax debt, interest and penalties will continue accumulating, which could significantly increase the tax debt balance.
• Property Liens: The IRS can place a lien against current and future ownership rights in a property, which could impair your ability to sell or leverage the property until the tax debt is satisfied.
• Wage garnishments: Your wages or earnings could be garnished.
• Bank Levies: Your accounts held in financial institutions could be levied.
• Passport revocation: Depending on your tax balance amount, the IRS may petition the State Department to revoke your US passport.
• Refund Denials: Future tax refunds will be withheld and applied toward the balance due.
• Property Foreclosures: IRS could seek a judgment to have your property foreclosed on.

It may be that the IRS has a mistake listed with the notice, which, had you taken timely action, could have resolved the issue in your favor. Taking proactive steps to resolve the issue can mitigate the negative impact on your finances and maintain good standing with the IRS.

How Do I Respond to an IRS CP14 Notice?

The first thing to do upon receipt of the CP14 Notice is take a step back and read it thoroughly to ensure you understand what’s in the notice, what actions are available to take, and when you must respond. You will then want to confirm the accuracy of the amounts listed within the notice. You want to ensure you understand any differences.

How Do I Contest an IRS CP14 Notification?

If often wise to have a tax attorney-CPA to provide strong guidance here. If you disagree with IRS CP14 Notification, depending upon your situation, you can contest several ways:

• Requesting an appeal or review of your information.
• Submitting an Offer in Compromise based on Doubt to Liability.
• Paying the taxes under protest and then applying for a refund.
• Filing for Innocent Spouse Relief.

What Should I Do if the IRS CP14 Notice Is Correct?

If the amount tax balance due is correct, the focus should then shift to which of these payment options would best fit your situation:

• Paying the balance in full
• Applying for a monthly installment payment program, of which there are several types.
• Seeking a Partial Pay Installment Program
• Establishing Currently Not Collectible Status
• Requesting an Offer in Compromise – Doubt to Collectability

Whether you are seeking to contest or affirm what’s listed within your CP14 Notice, time is always of the essence when responding. Late responses or lack of responses could be very costly. If you are unsure of how to respond or how to do so in the best way reflective of your situation, consult with a tax professional to properly guide you.

What Are the Best Ways to Avoid Getting an IRS CP14 Notice?

The best way to avoid getting CP14 Notices is by doing the following:

• Full pay your taxes or plan with IRS to pay them. There are several payment options for possible consideration. Ensuring working with the IRS is best practice if you need payment considerations.
• Make sure all income is completely reported on tax returns. This will prevent the IRS from assessing additional taxes, therefore not having to send you notices of increased taxes owed. They will still send a CP14 for the balance due if no arrangements have been made.
• Have good recording-keeping processes in place to ensure accuracy on your tax filings.
• Make sure to double-check items entered onto returns. Doing this will help avoid unnecessary discrepancies, which could lead to tax increases resulting in CP14 Notice issuance.

Does Getting an IRS CP14 Notice Mean I am Getting Audited?

The CP14 notice pertains to money you owe, whereas an audit notice is for verifying a position taken on your tax return.

The CP14 notice is a widespread notice issued to everyone who owes back taxes. Audits are not as prevalent since they only occur if you are chosen because of the IRS’s specific concerns with your filed tax return or if you have been randomly selected.

The CP14 notice pertains to money you owe, whereas an audit notice is for verifying a position taken on your tax return.

Take Immediate Action When You Receive an IRS CP14

Responding immediately, or at least by the date listed within the CP14 Notice, is the best way to avoid dealing with further enhanced IRS collection actions. The notice provides instructions on how to make the tax payment, set up an installment payment plan, or how to dispute the findings. Other options may also be considered, such as seeking penalty abatement.

Having an experienced and knowledgeable tax attorney-CPA to provide tailored guidance to your situation will ensure that your resolution path is correct. If you have received an IRS CP14 Notice, please get in touch with multi-licensed tax attorney-CPA-IRS Enrolled Agent Will Harmon of Harmon Tax Resolution, LLC, for a free consultation on how he may provide the best tax solution for your situation. Please call 772-418-0949 or complete the Online Inquiry Form. You don’t have to face this alone.

Get Trusted Professional Tax Help with IRS Tax Notifications – Make the Call

Additional helpful information:

• “What Should I Do If I Receive an IRS Notice?“
• “What to Do If You Receive an IRS Statutory Deficiency Notice“
• “What Are IRS Tax Resolution Services?“
• “When Should You Hire a Tax Lawyer?“

​If paying both basic living expenses and IRS tax liability is causing you economic hardship, you may qualify for being granted tax relief from IRS by obtaining Currently Not Collectible Status.

What is Currently Not Collectible Status?

If the IRS places your tax account into Currently Not Collectible status, the IRS will no longer be able to enforce collection activities against you while under this status. You will not receive threatening collection notices regarding your taxes, nor will your case escalate to other enhanced collection activities such as bank levies, wage garnishments, or property foreclosures. You will be able to regroup!

How Do You Obtain IRS Currently Not Collectible Status?

To obtain IRS Currently Not Collectible status, you need to demonstrate to the IRS that you cannot simultaneously pay your tax debt and living expenses without causing severe economic hardship. You must follow an IRS criterion to prove this, and if successful, the IRS will give you a reprieve from having to pay your tax bill.

The IRS generally requires you to complete IRS Form 433-F – Collection Information Statement to establish your financial hardship position. The form requires listing your income, expenses, assets, and liabilities. Depending on your situation, the IRS may require a more in-depth listing of your financial information and direct you to complete Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals). Additional support documentation must be turned in with either form used for IRS verification purposes.

How Will the IRS Determine If I am Eligible for Currently Not Collectible (CNC) Status?

While you must demonstrate that you are unable to afford to pay both living expenses and taxes, you must also do so within specific IRS standards. The IRS has a National Standards criterion of amounts, established for five necessary expenses: food, housekeeping supplies, apparel and services, personal care products and services, and miscellaneous and a Local Standards housing and utilities, which is based on which locality you reside in. The IRS combines these amounts to determine the amount of allowable living expenses. If your expenses exceed the IRS allowable amounts, typically, the excess is not counted for CNC purposes.

For example, let’s say your location standard for housing and utilities is $2,050, and your actual expenditures are $2,450; the additional $400 over the allowable amount would generally not be considered by the IRS when determining your total monthly living expenses.

However, there may be exceptional circumstances, such as specific healthcare expenditures, that the IRS may consider an allowable expense over the standard amount. You will need to provide adequate documentation to substantiate your position. In situations like this, getting IRS representation from a tax lawyer-CPA who thoroughly understands the IRS allowable living expense standards and has experience advocating similar cases with the IRS may be prudent. Professional tax help could help you afford the highest allowable expense amounts or even help you qualify.

The IRS Requires Compliance When Considering Currently Non-Collectible Status Eligibility

Before the IRS places your account in CNC status, it may ask you to file any past-due tax returns.

The IRS may also review your tax withholding to ensure you have enough withheld from your employer to cover current and future taxes due. If not deemed enough, the IRS may make you change your withholding amounts accordingly to approve you for CNC.

If you have self-employment income, the IRS will want to ensure you make correct estimated payments and could even make you submit additional amounts before granting CNC approval.

What Happens While I Am in CNC Status?

While your account is in CNC status, the IRS generally won’t try to collect from you. Once the IRS places your tax debt into CNC status:

• CNC Status does not prevent the IRS from assessing interest and penalties to your account.
• The IRS may withhold and apply your tax refunds to your tax balance.
• The IRS may file a Notice of Federal Tax Lien (NFTL) when your account is placed in CNC status. Filing an NFTL can inhibit your ability to sell or borrow property or other assets.
• The IRS will not place a levy on your assets or garnish your income.
• The IRS can contact the State Department to revoke your passport if the balance is over $52,000.
• You can make voluntary tax payments on your account.

Typically, the IRS will review your financial situation annually. If your financial situation improves, the IRS may take you out of CNC status. You may be eligible for other IRS tax debt relief options if that happens. It may be prudent to have a tax attorney-CPA assist in ensuring all options are considered.

What Should I Do If the IRS Rejects My CNC Application?

If your CNC Status request is denied, you have the right to:

• Request a meeting with the IRS Collection Manager
• File an appeal:

If you are considering appealing your decision, hiring a tax attorney-CPA who could help you present the best case and ensure all of your options are considered while making the best case on your behalf would be prudent.

Does Being in CNC Status Halt the Collection Statute Expiration Date?

In addition to not having to pay a tax debt while your account is in CNC status, the Collection Statue Expiration Date (CSED) continues to toll during this period. The CSED is where the IRS has ten years to collect a tax from either the later of the tax assessment date or the filing due date. Once this date comes about, the IRS can no longer collect the tax. The tax is no longer due if your tax account is placed in the CNC status and the CSED occurs during this period.

Other tax relief options such as Installment Plans, Offer in Compromise, and Bankruptcy all have tolling periods, resulting in the CSED being extended for additional time.

If the IRS ever requests for you to sign a waiver to extend the CSED, you may want to consult with a tax professional first.

Seek Help Applying for IRS Currently Not Collectible Status

IRS collection activities could cause you financial hardship if you cannot pay the taxes owed. You may have the option to have collections halted if you are eligible to apply for IRS CNC status. To learn whether CNC or another tax relief option would work best for your relief from unpaid IRS taxes, contact tax attorney CPA EA Will Harmon today by calling 772-418-0949 or completing the online contact form.

Tax Attorney-CPA-IRS EA Will Harmon has extensive experience helping taxpayers who, unfortunately, cannot afford to pay their IRS tax debt to negotiate optimal tax relief plans with the IRS. He can help you get the best outcome possible for your situation.

When Do I Need To Seek IRS Tax Resolution?

This is one of those questions you hope you never have to ask. However, since taxes are an unavoidable part of life and, at some point, most of us will have to deal with the IRS in some capacity, it may be prudent to understand when it would be ideal to seek tax resolution assistance. Typically, here are the situations where IRS tax resolution relief is needed:

• The IRS is acting toward you for taxes they have assessed against you.
• You have unfiled returns on where you would owe taxes on. Failing to file taxes can be classified as a federal crime punishable as a misdemeanor or felony (26 U.S. Code § 7203 – Willful failure to file a return, supply information, or pay tax).
• The IRS has just assessed taxes on you.
• You owe back taxes, and the IRS has not come after you yet. In time they will.

If you are dealing with any of these scenarios without having a tax resolution plan affording you the best course of action based on your circumstances, you could, unfortunately, make a bad situation worse.

Why Should I Use a Tax Resolution Firm?

Once your taxes have been assessed, and if left unpaid, the IRS will enforce collections which involve charging you at a high monthly interest rate, assigning the highest allowable penalties and fees, and could aim to go after equity you have in assets, garnish wages, levy bank accounts, deny the use of passport, and even seek a judgment to foreclose on your property. You can avert such actions by enlisting professional tax help to employ various alternative tax resolution options. Tax resolution professionals deal directly with the IRS to obtain a workable solution to your situation. Tax resolution is a very specialized field requiring unique training and skill sets.

Introducing Harmon Tax Resolution, LLC – a professional, trusted, experienced BBB A+ rated IRS Tax Resolution Firm geared for only one thing – solving IRS tax problems. Here a multi-licensed tax attorney-CPA-IRS Enrolled Agent will thoroughly review what the IRS alleges you owe, establish the merits of the IRS’s position, and analyze your situation to determine which of the many IRS programs you may be eligible for. There is a solution to every IRS tax problem. Call today at 772-418-0949 or complete an online inquiry for a free consultation on how your tax situation can be addressed best.

Will the IRS Provide Help with My Outstanding Taxes?

The IRS’s mission is to collect from you as much as possible. Therefore, you cannot depend on the IRS for your best interest. Even if the IRS mentions any of its tax relief programs, you cannot rely on them to help select the most optimal one for your situation or provide guidance on navigating within a plan to obtain the best results fully. Dealing only with the IRS may result in you paying significantly more taxes, penalties, and interest. You may even inadvertently provide additional information to the IRS, worsening your situation. In addition, the IRS will not try to abate or lessen any penalties associated with your account. To the IRS, tax collection and enforcement are its primary functions, whereas getting you to arrive at the best outcome is not part of their protocol.

What are the Risks of Resolving My IRS Tax Problem on My Own?

Unless you thoroughly understand tax law and deal with the IRS, gaining experience in this realm by going alone could be a very costly and aggravating experience. A good question is whether your approach is the best one available. Would an IRS tax resolution expert come to the same conclusion you have? If you are getting some tax advice from someone, does that person have a strong background in dealing with the IRS? Many tax professionals can help prevent you from having to deal with the IRS by ensuring your tax returns are prepared correctly and offering tax advice; however, unless they have specific experience dealing with the IRS directly, they may not be able to guide you accurately as a tax resolution expert would when it comes to resolving an IRS tax controversy.

Speaking of IRS tax resolution experts, with Harmon Tax Resolution, LLC, you will deal directly with an IRS battle-tested tax resolution expert, Will Harmon, who happens to be a multi-licensed Fl tax attorney-CPA-IRS Enrolled Agent, ensuring complete representation. He will thoroughly review your situation, represent your rights to IRS, and establish a resolution plan enabling you to pay the least amount available within the optimal terms allowed under IRS administrative law. Call him for a free consultation at 772-418-0949 or complete the online inquiry form.

His goal is simple: providing a way to hold on to more of your resources instead of handing them over to the IRS. Investing in a trusted tax professional who knows the ins and outs of the IRS is the best way for you to hold onto your hard-earned resources. Unless you fully understand the IRS tax provisions of the Internal Revenue Code and the Internal Revenue Manual, know how to protect your taxpayer legal rights properly, and have experience advocating within the various levels of IRS bureaucracy, your chances of getting the best outcome are not very good.

To help provide a better understanding of the magnitude of the IRS’s overall tax processes, below is a depiction of the inner workings of the IRS. As you can see, navigating the IRS is not a simple walk in the park. Mistakes can be costly. Having skilled tax representation will help ensure you properly navigate the IRS system.

Every IRS Tax Problem Has a Solution

Every situation is unique and requires a detailed analysis and investigation to determine the correct action. Regardless of your situation, your resolution starting point will be within the taxpayer roadmap. Most IRS tax problems fall under these scenarios:

• There are ongoing collection efforts by the IRS for back taxes to which you have not responded, and now the IRS is possibly taking enhanced collection efforts against you such as enacting liens, performing bank account levies, making wage garnishments, revoking US passports, and even foreclosing on properties.
• You have unfiled returns or owe back taxes, and IRS may not have contacted you yet.
• The IRS has audited prior tax returns resulting in additional taxes and penalties.

Each one of these situations will place you in a spot within the IRS road map. Knowing where you are starting from is essential; however, that’s only one part of the solution because many other factors are needed to determine the best resolution outcome for your situation. A thorough investigation will need to be done to obtain the information required for the best resolution determination.

Harmon Tax Resolution Can Defend You Against IRS Aggressive Collections by Creating a Tailored Resolution Plan to Produce the Most Optimal Results Possible.

Can you imagine the futility of giving someone directions without knowing where they currently are, what got them there, and what resources they have to proceed forward? Accepting a tax resolution plan where no thorough investigation has been done could be an act of futility. Unfortunately, there are many tax mill firms out there who, without taking these investigative steps, will immediately assign a “cookie cutter” resolution option, which may not be best for your situation and up costing you considerably. To help you properly navigate the complex IRS road map, the tax resolution professional must obtain complete information about your case by thoroughly investigating your and IRS records.

Even though there are many IRS options to consider, the goal should always be to find the ideal one for your situation. Ideally, it would be best if you were afforded explanations of why one plan is better for your situation than another. This involves thoroughly analyzing the facts and circumstances surrounding your case BEFORE any resolution plans are compared and presented. At Harmon Tax Resolution, a thorough analysis of the facts and circumstances of your case will enable you to thoroughly explain why a resolution plan should be selected from other options.

There is a solution to every IRS tax problem. Getting to the right solution is what counts. By having multi-licensed tax professional research your case from all angles, you can ensure not to have items overlooked because many tax resolution cases often require expert knowledge across various disciplines in realms of law, tax expertise, accounting, and auditing to arrive at the best outcome. At Harmon Tax Resolution, you are afforded this to have a sense of security and peace of mind. As we have done for others, we can do the same for you!

Benefits of Working with the Harmon Tax Resolution

• Have resolved many IRS tax cases.
• Have saved our clients significantly in back taxes.
• From start to finish, you will have a dedicated multi-licensed tax attorney-CPA- IRS Enrolled Agent working on your case to ensure your case gets complete representation available and nothing gets overlooked.
• The fee structure is transparently based on flat fees, so no surprises and payment plans are available.
• Client Attorney Privileged communications along with professional respect and empathy.
• BBB A+ Rated.
• Have many five-star customer reviews.
• Licensed to work in all fifty states of the USA.
• Our initial consultation is always 100% free.

Get Trusted Legal Representation for Dealing with IRS Tax Problems

To ensure that you align yourself with the best possible tax resolution outcome, have an experienced tax professional provide expert guidance to get you there. Call today (772-418-0949), or complete an online inquiry form for a free consultation with experienced IRS Resolution Tax Attorney-CPA-EA, Will Harmon of Harmon Tax Resolution, LLC. He will handle your IRS tax issue so you can put this behind you and do the things that matter most.

For additional information, please see the following blog articles:

• “Tax Attorney vs. CPA vs. IRS EA: Why Not Hire a Three-In-One?”
• “What Should I Do If I Receive and IRS Notice?“
• “When Should I Call a Tax Resolution Firm?“

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The IRS cannot engage in collections activities against you without an assessed tax in place first. Before an IRS tax assessment occurs, you, the taxpayer, have a right to be informed of any pending assessment. To facilitate your awareness of a pending IRS tax assessment, the IRS has a statutory system that issues you a Notice of Deficiency delivered by certified or registered mail. The Statutory Notice of Deficiency details what is being assessed and how it was calculated.

The IRS Statutory Notice of Deficiency is a vital due process function that plays a critical role in many IRS activities, such as appeals and tax litigation, and is a significant catalyst for enabling IRS collection activities to engage. If you receive an IRS Statutory Notice of Deficiency, it is critical to immediately assess and take action, especially while all appeal and rebuttal venues remain at your disposal. Getting a tax professional to help you initially may be your best option.

What is an IRS Statutory Notice of Deficiency?

A Statutory Notice of Deficiency is a legal determination by the IRS of a taxpayer’s tax deficiency. It is an official written claim that a taxpayer owes additional income tax (and additional penalties and interest). It is issued when the IRS proposes a change to a tax return because they found that the information reported on a return does not match their records. The IRS’s requirement to issue a notice of deficiency is stated in Internal Revenue Sections 6212 and 6213. These sections promulgate the rule that unless the IRS sends out a timely and valid notice of deficiency, any tax liability assessed by the IRS is invalid.

What Triggers the IRS to Issue a Notice of Deficiency?

External parties, such as employers, financial institutions, and brokers, report taxable transitions to the IRS. For example, when an employer issues a 1099-NEC form to a contractor, the employer also issues this information to the IRS. The same generally holds for when a broker issues you a 1099-B which reflects investment activities, it also has issued this information to the IRS. When these records are either missing or do not match what has been reported in your tax return, IRS will initiate a correction and or addition, which gets listed within the deficiency notice. To help avoid having the IRS make adjustments to your tax return, it’s crucial to double-check for any 3^rd party omissions or misreporting of your tax return before filing.

The IRS Statutory Notice of Deficiency Comes in What Forms?

The official name for a Statutory Notice of Deficiency is the IRS Notice CP2319A (or CP2319N): Notice of Deficiency and Increase in Tax. A Statutory Notice of Deficiency is often called an IRS 90-Day Letter, a Notice of Deficiency, or a Statutory Notice.

Depending up how the IRS determines the tax deficiency will determine whether a CP3219A Notice or a CP3291N Notice is used. Here are some clarifications the IRS uses to determine which form is applicable to use:

• CP3291N If the IRS did not receive your tax return and then prepared your return based on wages (W2s) and other income (1099s) reported by third parties, the IRS will issue the CP3291N. When the IRS prepares your tax return, this is referred to as a Substitute For Return (SFR). Although it may seem convenient that the IRS would do this for you, the outcome will not be in your favor since the IRS will not include any allowable credits or deductions during the processing of your return resulting in a higher tax than if you had it prepared. There are additional drawbacks to taxpayers when SFR returns are prepared. Also, the IRS will not prepare an SFR if you are due a refund. For more information, please see this blog, “The IRS May Prepare a Substitute for Return in Place of an Unfiled Tax Return“
• CP3219A If the IRS receives information that is different from what you reported on your tax return, the IRS will issue this notice. The change may result in an increase or decrease in tax. An omission of a form listed on your tax return will trigger this notice type.

What Information Is Provided within an IRS Statutory Notice of Deficiency?

The notice will provide the applicable tax year in question and the amounts of the proposed adjustments. There will be a listing portraying how the amounts were calculated. It is essential to verify the accuracy and validity of any proposed adjustments. It often comes down to providing missing information that could clear everything up. For example, if you were to receive a notice that states you owed taxes from a capital gain from the sale of your home, which was not reported on your tax return. The IRS had a 1099S which lists the amount of the proceeds from the home sale, as reported by the broker; however, it did not either list the basis of the property or any potential capital gain exclusion amounts you may be entitled to. Now, you are faced with a tax debt, penalties, and interest, none of which you would owe if correct information were provided.

In addition, there may be an accompanying IRS Form 5564, Notice of Deficiency Waiver. If you agree with the tax amounts listed within the deficiency notice, IRS provides this form for you to sign off on and send to IRS. Both spouses must sign if the deficiency notice is for a jointly filed return. Most importantly, do not sign this form if you disagree with the Notice of Deficiency! Make sure to understand what is being assessed. Just like in the example mentioned, there could be a solution to alter the outcome significantly. You have options to appeal! More on that later in this article.

When Is the IRS Not Required to Issue a Statutory Notice of Deficiency?

The IRS is not required to issue a Statutory Notice of Deficiencies under the following circumstances:

• When you file your tax return, the amount listed on the tax return is assessed by you; therefore, the IRS does not have to issue a Notice of Deficiency.
• When the IRS issues specific reportable transactional penalties such as Failure to File Penalty, Failure to Pay Penalty, and Trust Fund Recovery Penalty, among others.
• An IRS correction of a math error is where the IRS determines a tax deficiency resulting from a clear mathematical or clerical error reported on your tax return and then makes the correction without sending a deficiency notice. The IRS still has to notify you of the mathematical or clerical changes. If a taxpayer contests a math error notice within 60 days, IRC § 6213(b)(2)(A) provides that the IRS must abate the assessment. If the IRS abates the assessment, it must follow deficiency procedures before reassessing the tax. Taxpayers who do not contest a math error notice within 60 days lose the right to do so in court before paying. The IRS can use a Notice of Deficiency route for clerical and mathematical errors if it chooses to.

How Long Can the IRS Take to Issue a Statutory Notice of Deficiency?

The IRS can typically only issue a Statutory Notice of Deficiency during a tax assessment period for a particular tax. The tax assessment period the IRS uses is based of the Assessment Statute Expiration Date (ASED). The ASED occurs at the end of the period when the IRS can assess tax concerning a particular tax year. The ASED is calculated on the basis that an assessment of tax must be made within three years from the received date of an original tax return or three years from the due date of the original return, whichever is later. However, there is no assessment period if no tax return was filed or a fraudulent tax return was filed.

The three-year assessment period can be extended by:

• You request a Collection Due Process Hearing.
• You file a Bankruptcy Petition.
• You have applied for an Offer in Compromise.
• If you sign a waiver and consent to extend the assessment period (by signing Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overpayment) (this is called a “Notice of Deficiency Waiver “).

If you have significantly understated the tax on a return, the assessment period can be extended from three to six years.

How Should I Respond to an IRS Notice of Deficiency?

You have several options for responding to an IRS Notice of Deficiency. These options include:

1. Pay the tax in the notice and close the matter.
2. Pay the tax in the notice and submit a refund claim.
3. File an offer in compromise.
4. Submit a petition with the U.S. Tax Court.
5. Petition the IRS to withdraw or rescind the notice of deficiency.

The IRS Statutory Notice of Deficiency, also known as the 90-Day Letter, gives you 90 days from the date listed on the notice to file a petition with the U.S. Tax Court.

It’s important to note that the 90 days begins as of the date listed on the notice, which represents when it was mailed and not the day you received it in your mailbox. If you petition for tax court, you must do so within 90 days of the notice date.

The 90 days are extended to 150 days if your address is outside the United States.

What Happens If I Did Not Receive My IRS Notice of Deficiency?

The IRS must send a statutory notice of deficiency to a taxpayer’s last known address by certified or registered mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different

The courts will invalidate the notice if the IRS does not properly Notice of Deficiency.

For my IRS Deficiency Notice, Who Can File a Petition to Go to Tax Court?

You can file the tax court petition if you are listed on the Deficiency Notice.

What Happens When I File a Tax Court Petition?

Once the U.S. Tax Court receives your court petition, they will notify the IRS of your response to the IRS Notice of Deficiency. The IRS will place a hold on the assessment case and is prevented from issuing additional assessments for the same tax and period.

The IRS counsel will then file an Answer to your petition with the U.S. Tax Court. Often your case will get forwarded to the IRS Office of Appeals. If the case can be solved without going to tax court, the IRS will review the case and schedule a conference with you. The conferences are informal and are conducted by correspondence, telephone, video, or in-person conference.

On average, the IRS settles 70% of cases that go to appeals. Filing for U.S. Tax Court can have significant advantages. Knowing your taxpayer rights and the relative’s time frames to enact these rights is imperative. Do not let your rights expire do to non-action!

There may be some other settlement options available.

For additional information, please refer to the following blogs:

• “The Ins & Outs of Audit Reconsideration“
• “When You Can Pursue a Collection Due Process Hearing“
• “Appealing IRS Tax Determinations“
• “What Should I Do If I Receive an IRS Notice“

Get Trusted Representation For Your IRS Notice of Deficiency

To ensure that you align yourself with the best possible outcome, whether dealing with a challenging IRS Statutory Notice of Deficiency situation or seeking other forms tax debt relief, have an experienced tax attorney-CPA-EA provide the expert guidance to get you there. Call today (772-418-0949), or complete an online inquiry form for a free consultation with experienced IRS Notice of Deficiency Tax Attorney-CPA-EA, Will Harmon of Harmon Tax Resolution, LLC. He will handle your IRS Notice of Deficiency and any other IRS issue so that you can put this behind you and get on to doing the things that matter most.

One of the harshest activities the IRS can do is to enforce a levy against you.

If you do not pay your taxes (or make arrangements to settle your debt), and the IRS determines that a levy is the next appropriate action, the IRS may levy any property or right to property you own or have an interest in. For instance, the IRS could levy property that is yours but is held by someone else (such as your wages, retirement accounts, dividends, bank accounts, licenses, rental income, accounts receivables, the cash loan value of your life insurance, or commissions). Or, the IRS could seize and sell the property you hold (such as your car, boat, or house).

How Does The IRS Notify You of a Levy? Can I Appeal?

When the IRS is going to levy your bank account or garnish your wages, they will send a Notice of Intent to Levy (IRS Letter 1058 or LT11) in the mail. IRS is required to do so under Internal Revenue Code Section 6331(d). The Notice will list your right to appeal the levy within 30 days of the date of this Notice.

What Are Some of the Reasons To Appeal an IRS Tax Levy?

Here are some reasons to consider appealing a tax levy:

• You want to dispute the tax liability for a legitimate reason, provided you have not forgone the opportunity to do so.
• You are no longer liable for the tax because the Collection Statute Expiration Date time frame has expired.
• You will suffer financial hardship if the levy is enforced.
• You want to pursue a form of innocent spouse relief.
• You will submit an Offer in Compromise seeking to negotiate for a lesser tax amount than you owe.
• You have automatic stay protection from bankruptcy.

Usually, when you timely file for a CDP Hearing, the IRS is statutorily required to abstain from levying your property during the hearing process. Utilizing this time may allow for arriving at an optimal tax resolution.

What are the Options to Use for Appealing an IRS Levy?

There are three ways to appeal an IRS Levy. These are the Collection Due Process Hearing, Equivalency Hearing, and Collection Appeals Program. Each should be used based on specific circumstances.

Collection Due Process (CDP) Hearing

The process for requesting an appeal is by submitting in writing for a Collection Due Process (“CDP”) hearing within the 30-day deadline listed on the Intent To Levy Notice. If you miss the deadline, you can still request an appeal through other procedures; however, you will not have all the options and advantages available under a CDP hearing, such as going to a tax court to dispute the decision. Once you request a CDP hearing, the IRS will stop collection action on your account. The clock will also stop ticking on the collection statute of limitations. The IRS generally doesn’t levy assets during the CDP hearing process unless the tax collection is in jeopardy.

You may dispute the tax liability at a CDP hearing unless you were already given this opportunity from receiving a Notice of Deficiency, which would have provided such an opportunity.

Which Notices Provide for Collection Due Process (CDP) Hearing?

Collection Due Process (CDP) is available if you receive one of the following notices:

• Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320
• Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing
• Post Levy Collection Due Process (CDP) Notice

How to Request a CDP Hearing to Appeal a Levy

It may be prudent to call the number on your levy notice to negotiate a possible resolution to your tax situation before requesting a CDP hearing. Making such a request to the IRS does not toll the 30-day requirement to submit a written request to a CDP hearing.

To request a CDP hearing, complete and submit IRS Form 12153 – Request for a Collection Due Process or Equivalent Hearing or submit a written request containing the items reflected on Form 12153.

The CDP Hearing request must be postmarked within 30 days after the IRS Notice of Intent to Levy date. If you cannot make the 30-day CDP deadline, you can still request an Equivalency Hearing by using the same form and checking off box seven on the form. Be sure to mail the request to the address listed on the Notice of Intent to Levy. To fax this, you must call the number listed on the Notice to get the correct fax number to send it to.

Equivalency Hearing (EH)

As mentioned, an Equivalency Hearing (E) might be an appeal option if you missed timely submitting for a CPD hearing. You have one year from the CDP notice date to file. At this hearing, you will have the opportunity to appeal the levy; however, you will not have the chance to go to tax court if you disagree with the Appeal’s decision. In addition, the IRS can still pursue collection activities during this process, whereas this usually is not the case when getting a CDP Hearing. So it’s essential to be aware of the dates of the notices.

Collection Appeals Program (CAP)

The Collection Appeals Program (CAP) is another option to appeal an IRS tax levy. The CAP process has some additional variations over a CDP Hearing but does not contain some of the advantages of using a CDP Hearing. You can elect for a CAP hearing before the IRS provides a Notice of Intent to Levy. When a notice is issued, you can appeal by the deadline on your Notice, which is typically 30 days.

Under the CAP procedure, you cannot dispute the amount of your tax liability.

When Should You Use a Collection Appeals Program (CAP)?

You should use CAP if you are unable to use a CDP. Although you can request the CAP procedure before the Notice of Intent to Levy is sent, bear in mind that any issues decided using the CAP may not be appealed at a later CDP hearing. Before doing so, you must understand all the impacts of electing a CAP over a CDP.

A CAP also provides the opportunity to use after the IRS has levied the property; usually, you must do so within two years from the levy date. Although the CAP procedure can provide quicker determination than a CPD hearing, the CAP appeal determination can not be challenged in Tax Court. In addition, the CAP is used by third parties where the IRS has wrongfully levied their property.

If you are unsure which appeals method fits your situation, talk to a tax professional who can help you.

Which Actions Are Collection Appeals Program (CAP) Available for?

Collection Appeals Program (CAP) is available for the following actions:

• Before or after the IRS files a Notice of Federal Tax Lien
• Before or after the IRS levies or seizes your property
• Termination, or proposed termination, of an installment agreement
• Rejection of an installment agreement
• Modification, or proposed modification, of an installment agreement

The Process for Requesting an Appeal Using the Collection Appeals Program (CAP)

The CAP levy appeal process can be done in two ways, depending on your collection contact with the IRS. The contact could be where you are dealing with an IRS Revenue Officer (RO) or have just received an IRS Notification or phone call (no RO).

If the IRS Notification or phone call is your only source of contact with the IRS, you should call the number listed on the IRS Notification or provided to you from your IRS call. It may be possible to avoid an IRS levy by trying to negotiate a solution to your tax issue.

If you cannot agree, you can then ask to appeal the decision by speaking directly to their manager. Within twenty-four hours of making this request, a manager should contact you. If you cannot then agree with the manager, your case will be forwarded to an IRS Appeals Office. You will not have to submit a written appeals request.

When dealing with an IRS Revenue Officer, the attempt to appeal is initially made by requesting a conference with their Collection Manager/Supervisor. If this conference does not resolve the issue, inform them that you will be submitting IRS Form 9423 – Collection Appeal Request. The completed form gets set to the IRS Collection Office you are dealing with.

What Happens After Requesting an Appeal of a Levy

A timely request generally prevents the IRS from commencing levy activity while an appeals process occurs. Even once you have filed for an appeal, you still may have the option of discussing your case for a resolution with an IRS Revenue Officer. You can withdraw your case anytime, especially if you find a solution. Once you submit the Appeal, someone from IRS Appeals will reach out to set up the time and date for your appeals conference.

The Appeals Office will issue a determination letter upon the conclusion of your conference. Provide you requested a timely CDP request, you will have the opportunity to appeal the decision in Tax Court. For Eqivalent Hearing or CAP request, you will not be allowed to contest in Tax Court.

Who Can Represent You During an Appeal of a Tax Levy

You have the option of representing yourself during the appeals process. If you want assistance, the following individuals can represent you:

• Licensed Tax Attorneys
• Certified Public Accountants
• Enrolled Agents
• Members of your immediate family
• For a business, a corporate officer, general partner, or regular full-time employee

Get Trusted Representation for Dealing with IRS Levy Appeals

Obtaining professional advice from a dedicated tax resolution professional may be ideal if you’re considering appealing a tax levy. It would be best if you had professional answers you could count on. Call today (772-418-0949), or complete an online inquiry form for a free consultation with experienced Tax Attorney-CPA-EA, Will Harmon of Harmon Tax Resolution, LLC. He will provide trusted representation so that you can put this behind you and get on to doing the things that matter most.

For additional information, please see the following blog articles:

• “Appealing IRS Tax Determinations: When and How to Appeal IRS Collection Actions and Tax Assessments”

• ”Important Information About IRS Tax Levies”

It is essential to understand that the IRS audit and collection processes are about the IRS getting as much money as possible. In contrast, the IRS Tax Appeal process is about finding a settlement.

If you disagree with the outcome of an IRS audit or other collection process, you can appeal an IRS decision, typically if the determination letter provides appeal rights. Read on for more information about when filing an appeal should be considered.

What are the Benefits of Appealing an IRS Decision?

Many people do not appeal against an IRS decision because they do not think they will get a favorable outcome. Surprisingly, the actual odds of getting a favorable appeal are very promising since the tax reductions made by the IRS through appeals are approximately forty percent. Some of the benefits of getting an appeal include:

• Very minimal cost to request.
• Tax liabilities can be reduced or eliminated.

The appeals process may also extend the time frame for your taxes’ due date, thus providing more time to acquire the needed funds.

What are the Some Disadvantages of Appealing an IRS Decision?

There are a few disadvantages to initiating an appeal. One downside is the risk of an appeals officer uncovering previously missed tax liabilities, increasing the amount you owe. The other drawback is that penalties and interest on your balance continue to accrue during an appeal. If you do not win the case, you may owe more than you did before you appealed.

Employing an experienced tax attorney-CPA-EA who completely understands IRS appeals regulations and federal tax law will significantly enhance your ability to obtain a favorable outcome.

When Is It Ideal to File an Appeal With the IRS?

There are various reasons to file an IRS appeal. Although not an all-inclusive list, here are some of the common reasons for Appeal:

• Disagree with the penalty amount being assessed.
• Disagree with the IRS’s collection action, such as liens, levies, seizures, and installment agreement terminations.
• Disagree with rejection offers in compromise.
• Disagree with the findings of an IRS audit.
• Disagree with the amount of taxes the IRS claims you owe.

If you are experiencing any of these situations, raising an appeal may be an excellent option to pursue. You do not have to perform an appeal by yourself, especially since the process can be somewhat arduous and confusing. Hiring a tax attorney is an excellent way to address the matter, and if one does decide to go at it alone, one can solicit information from an IRS representative.

When Is It Not Appropriate to File an IRS Appeal?

It is not appropriate to file an IRS appeal in certain situations, such as:

• You have already signed a payment plan agreement with the IRS.
• If the issue stems from an IRS audit and you did not provide the requested information for the audit to the examiner.
• You filed an appeal after the allowable timeframe for that situation. The permissible time frame for appeals is listed within the IRS response. Typically, you are given 30 days from the date of the IRS correspondence.
• There was not an attempt made to work out the issue with the IRS revenue agent assigned to handle your case. The goal for IRS is to work it out first with the agent before an appeal is warranted.
• Your only concern is that you cannot pay the amount you owe. In this case, you could have other resolution options to consider.
• The last written correspondence from the IRS does not inform you of your right to an appeal. An example would be the correspondence you received from the IRS: a bill and no mention of appeals.

If you are unsure whether your situation allows for appeals or would be in your best interest to do so, consulting with a tax attorney may be the best way to obtain clarity for the best course of action to follow.

How Do I Appeal an IRS Collection Decision?

As mentioned, the IRS directs you to attempt to resolve the issue with the IRS office that initiated the collection action before going to the IRS Independent Office of Appeals. For example, if you want to appeal a collection decision result sent to you from an IRS unit, you must submit a written IRS Protest of the decision to that unit. If your issue is unresolved, your case will be sent to the IRS Independent Office of Appeals. As of this point, you can present your position and explain why you ascertain why the IRS has made an incorrect collection decision.

Instructions for requesting a conference with an appeals officer are provided in the letter of proposed tax adjustment. IRS uses Letter 950 – 30 Day Letter-Straight Deficiency to propose adjustments to employment taxes. It states that to request a conference with an appeals officer, the taxpayer must file either a small case request or a formal written protest with the contact person named in the letter. Whether you file a small case request or a formal written protest depends on several factors.

How Do I Make an IRS Protest?

The process begins by sending a written protest to the IRS; the address to do so will be provided on the determination letter. Typically, the protestor must be the taxpayer or the business from which the challengeable IRS determination was made. A qualified tax professional who has obtained power of attorney for that tax matter can also prepare and submit on behalf of the taxpayer.

What are the Types Of IRS Protest Available to Use?

There are two types of protest: Small Case Protest or Formal Protest. Either type will require you to provide detailed information to establish your position explaining why you disagree with the IRS determination. It is vital to draft carefully and decisively. This information will also become the basis for the IRS to establish your appeals case if you cannot resolve it at the IRS initial determination level. Ordinarily, you must send this letter to the IRS within 30 days of receiving your IRS decision notice. This date will be reflected in the notification letter.

Making a Small Case Request

A small case request is appropriate if the total tax, penalties, and interest for each tax period involved is $25,000 or less. If more than one tax period is involved and any tax period exceeds the $25,000 threshold, a formal written protest for all periods involved must be filed. The total amount includes the proposed increase or decrease in tax and penalties or claimed refund. Please note, S-Corps, Partnerships, Exempt organizations, and cases involving employee plans must always file a formal written protest, regardless of the tax debt.

To make a small case request, the instructions in the letter of proposed tax adjustment provide that the taxpayer should send a brief written statement requesting an appeals conference and indicate the changes with which it does not agree and the reasons it does not agree with them.

Be sure to send the protest within the time limit specified in the letter you received, generally 30 days.

Filing a Formal Protest

When a formal protest is required, it should be sent within the time limit specified in the letter. The following should be provided in the protest:

• Your name and address and a daytime telephone number.
• A statement that you want to appeal the IRS findings to the Appeals Office.
• A copy of the letter proposed tax adjustment.
• The tax periods or years involved.
• A list of the changes you disagree with and the reason for disagreement.
• The facts supporting your position on any issue that you disagree with.
• The law or authority, if any, on which you are relying.
• You must sign the written protest, stating that it is true, under the penalties of perjury as follows:
  “Under the penalties of perjury, I declare that I examined the facts stated in this protest, including any accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.”

What IRS Appeal Types are Available, and When Should I Use Them?

Collection Due Process (CDP) Hearings

The IRS Collection Due Process (CDP) is a process that allows taxpayers to dispute IRS collection actions. CDP includes IRS determinations about tax liens, levies, and asset seizures. The IRS will send you a notice outlining your rights if you have a right to request a CDP Hearing.

You can present your case at a CDP hearing and explain why you believe the IRS’s collection action is incorrect. The IRS official will then determine your case.

You have 30 days to request a CDP hearing from receipt of the notice. Filing a timely CDP hearing request will stem any levy action until the process is completed. You can request a judicial review from the Tax Court if you disagree with the results of the CPD hearing.

If you miss the 30-day deadline, you have a year to request a CDP Equivalent Hearing. If you request within this time frame, the IRS won’t halt the levy action, and you will forgo the right to request a judicial review. You can request a CPD hearing by filing Form 12153 (Request for a Collection Due Process or Equivalent Hearing).

Collection Appeals Program

The Collection Appeals Program (CAP) can be used to appeal various types of IRS collection actions, including the following:

• Installment Agreement rejections, terminations, and modifications.
• Levies.
• Federal Tax Liens.
• Rejection of requests to return levied property.
• Asset and account seizures.

To initiate this appeal type, call the number listed on your notice or contact the IRS Revenue Officer dedicated to your case. You must also talk with an IRS collection manager and submit IRS Form 9423 – Collection Appeals Request. Before the call, ensure you have pertinent documents and details supporting your position.

How Do I Appeal a Tax Lien?

You can appeal the lien if you have received a notice of a Federal Tax Lien filed on your property. Depending upon your situation, several appeal options exist: Collection Due Process or Equivalent Hearing (use IRS Form 12153) or the Collection Appeals Program.

How Do I Appeal a Tax Levy?

You can appeal an IRS levy against your property. Depending upon your situation, there are several appeals options: Collection Due Process or Equivalent Hearing (use IRS Form 12153) or the Collection Appeals Program.

Once your form is received, it will be assigned to an IRS appeals officer. You can then present your case and explain why the IRS should not issue a levy. The appeals officer will determine your case. If unsatisfied with their decision, you can usually request a review.

How to Appeal a Rejected Offer in Compromise

You can appeal the decision if your submitted Offer In Compromise has been rejected. To initiate the appeals process, you must file Form 13711 (Request for Appeal of Offer in Compromise). You have 30 days from receiving the IRS rejection notice to file the form.

How to Appeal a Trust Fund Recovery Penalty

The IRS Trust Fund Recovery Penalty (TFRP) is a penalty that can be assessed against business owners or other individuals responsible for paying payroll taxes on behalf of a business. If you’ve been assessed the TFRP, you can appeal the decision.

To appeal, you must send a written protest to the address on Letter 1153 (Proposed Trust Fund Recovery Penalty Notification) along with a copy of the letter. You must explain why you are not responsible for the TFRP or why you disagree with the amount of the TFRP.

May I Go To Tax Court If I lose my Appeal?

If you lose your Appeal, you may be eligible to go to tax court. However, you may only file certain cases in Tax Court and at certain times.

Two of the most common Tax Court cases are appeals from increases in tax following an audit (known as a deficiency proceeding) and appeals from Collection Due Process hearings:

Deficiency proceeding. The IRS usually sends you a Notice of Deficiency (90-day letter) for additional tax assessed after the audit. That letter is often referred to as the ticket to Tax Court. You are entitled to appeal against the assessment to Tax Court and must do so within 90 days, or you lose the right (subject to some exceptions) to challenge a deficiency in Tax Court. Such appeals cannot be brought to Tax Court any time you desire, only within 90 days of mailing the Notice of Deficiency.

Collections Due Process appeal. For Collections Due Process proceedings that have first been appealed to the IRS Independent Office of Appeals, you may appeal those determinations to Tax Court after Appeals has issued a Notice of Determination. If you do not timely appeal the Notice of Determination to the Tax Court within 30 days of the Notice of Determination, you lose the right to appeal those issues at Tax Court.

Get Professional Tax Help with IRS Appeals

Remember, it could take several months for the entire IRS appeals process to be completed. Be prepared to engage in a lengthy process. In addition, the whole appeals process can be challenging and stressful to navigate alone. A knowledgeable and experienced tax attorney can help you decide which path will result in the best outcome for your situation. In any interaction with an appeals officer or tax court, presenting your records and documentation in the most organized fashion can significantly impact the ultimate resolution of the dispute. A knowledgeable tax attorney CPA understands the process of appealing an audit or taking a case to tax court and can employ the necessary strategy to obtain a favorable result.

Tax Attorney-CPA-EA, Will Harmon of Harmon Tax Resolution, LLC, can help you file an appeal and negotiate with the IRS. You don’t have to deal with the IRS on your own. He can help you get relief from your tax issues. For a free consultation, call 772-418-0949 or fill out the online inquiry.

IRS Tax Appeals Tax Attorney-CPA-EA Serving Port Saint Lucie, Fort Peirce, and Stuart.

This is a forum where the taxpayer may protest one of the following IRS notices:

• Final Notice of Intent to Levy and Notice of Your Right to a Hearing.
• Notice of Federal Tax Lien and Your Right to a Hearing.
• Notice of Jeopardy Levy and Right of Appeal.
• Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing.
• Post Levy Collection Due Process Notice.

A taxpayer has 30 days from the date of notice to request a Collection Due Process Hearing. In addition, there still is an opportunity to attempt to work out a solution with the Collection Office that sent the notice. If the case cannot be resolved, the case will be forwarded to Appeals for the taxpayer.

It’s essential for the taxpayer not to ignore and wait for final notice because they will miss out on getting a Collection Due Process Hearing (CDP). The IRS has already begun the collection process in earnest. Having a CDP hearing enables many potential issues to be addressed, which could result in favorable for the taxpayer. Harmon Tax Resolution, LLC can help. Multi-disciplined Tax Attorney-Certified Public Accountant-Enrolled Agent Will Harmon will ensure your matter receives proper coverage from all angles to obtain the best solution for your situation.

Let us help you find a solution to your tax problem. Call Harmon Tax Resolution, LLC today at 772-418-0949 or complete our online form to request a free consultation with a knowledgeable multi-licensed tax attorney-CPA-Enrolled Agent.

Take the First Step to Get the Relief You Deserve!​

What are the differences between direct IRS collection efforts and that of a private debt collection agency? For starters, private debt collection agencies will make cold calls to outstanding tax debtors, whereas the IRS will not make phone calls. Allowing phone calls to occur raises concerns that some of the collection attempts could occur by scam artists. Since the IRS has begun this, there have been numerous occasions where people have fallen victim to tax collection scam artists.

There are several things to consider which could help avoid getting scammed:

• As mentioned earlier, the IRS will never call you. They also will never text or email you. The IRS only physically mails out collection notices. In addition, the IRS is required to send you a notice that your tax debt has been transferred to a PDC before they can attempt to collect. It’s recommended to follow up with the IRS to confirm if a call is legitimate. If a PDC calls, never disclose any personal information over the phone.
• Choose to pay the IRS directly, even if the IRS hired the PDC. You are not required to pay the PDC. Choosing to pay the IRS directly is allowed at any time. If a PDC contacts you, it is ideal to reach out to a tax professional before giving any information.

Remember, a licensed, experienced tax professional is often the best way to deal with private debt collectors and the IRS. We can get your tax debt back to the IRS’s hands, where it belongs. Contact us today for an initial free consultation. Harmon Tax Resolution, LLC is available by calling or by contacting us online.