New Collection Due Process Handbook

A taxpayer has the right to a Collection Due Process hearing by the IRS Appeals Office for collection actions involving the first time a Notice of Federal Tax Lien is filed on a tax period and before the IRS sends the first levy on a taxpayer’s property for a tax period. If the taxpayer files a timely request for a CDP heaing and is unsuccessful at the IRS Appeals Office the taxpayer may contest the decision of the Appeals Office in court. The IRS has issued a new Collection Due Process Handbook. The handbook gives guidance on handling collection due process cases.