- 4 - notices on standard forms--commonly, if prosaically, called the Notice of Federal Tax Lien (NFTL) and Notice of Intent to Levy (NIL). The Code allows taxpayers who are sent one of these notices a right to a hearing--commonly called a CDP hearing--before the IRS can use a lien or levy to collect the unpaid taxes. Under section 6320(a)(3)(B),1 a taxpayer has the right “to request a hearing during the 30-day period beginning on the day after the 5-day period” after the filing of the notice of the lien. Under section 6330(a)(3)(B), a taxpayer has the right “to request a hearing during the 30-day period” before the day of the first levy for a particular tax period. An IRS employee presides at a CDP hearing and then issues a notice of determination on whether the collection method proposed by the Commissioner is appropriate. Secs. 301.6320-1(b)(2), Q&A- B3, 301.6330-1(e)(3), Q&A-E8(i), Proced. & Admin. Regs. Once the IRS sends out a notice of determination, a taxpayer who wants to challenge it in Tax Court must file his petition within 30 days. This usually makes figuring out whether or not we have jurisdiction fairly easy--we have jurisdiction if there is a valid notice of determination and a timely petition for review. 1 Unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011