Richardson TX - Why a Taxpayer MUST always request their CDP Rights!
By Bob Jablonsky, We are the Tax Specialists for Realtors
(Bob Jablonsky & Associates)
There are certain opportunities during the IRS Collection Process where taxpayers are given an opportunity to invoke their Collection Due Process (CDP) rights. These opportunities include when a Notice of Federal Tax Lien (NFTL) is filed, or when the IRS issues a Final Notice of their Intent to Levy the taxpayer (typically Letter 11 or 1058). When these notices are sent to the taxpayer, the taxpayer has 30 days to respond by filing IRS Form 12153 to invoke their CDP rights. I believe that if a taxpayer is given this right, they should ALWAYS invoke their CDP rights. When the Form 12153 is filed timely and correctly, three good things happen for the taxpayer: Collection Activity is put on hold for the taxpayer, The taxpayer has the right to go before an Appeals Officer to negotiate a sol...
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