- 6 -
NIL must be mailed “not less than 30 days before the date of the
first levy with respect to the amount of the unpaid tax for the
taxable period.” The same section then says that the NIL must
notify the taxpayer of his right “to request a hearing during the
30-day period under paragraph (2).” Sec. 6330(a)(3)(B) (emphasis
added).
The use of the word “during” strongly suggests that a
premature request for a CDP hearing is not valid. This
suggestion is strengthened when one considers the regulations.
No fewer than four times, they state or imply that there is a
definite window within which a taxpayer has to ask for his
hearing:
! “The taxpayer must request the CDP hearing within the
30-day period commencing on the day after the date of
the CDP Notice [i.e., either the NIL or NFTL].”
Sec. 301.6330-1(b)(1), Proced. & Admin. Regs.;
! “[T]he CDP hearing must be requested during the 30-day
period that commences the day after the date of the CDP
Notice.” Sec. 301.6330-1(c)(1), Proced. & Admin.
Regs.;
! “A taxpayer must submit a written request for a CDP
hearing within the 30-day period commencing the day
after the date of the CDP Notice issued under section
6330.” Sec. 301.6330-1(b)(1), Proced. & Admin. Regs.;
and
! Sec. 301.6330-1(c)(3), Example (1), Proced. & Admin.
Regs. (the same).
In the face of seemingly plain statutory language and even
plainer regulations, the Andres’ position does not look very
strong. But they can point to similar areas of law where
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011