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notices on a standard form--the CDP Notice--telling the taxpayer
that he has filed a Notice of Federal Tax Lien (NFTL) or intends
to issue a Notice of Intent to Levy (NIL).
The Code gives taxpayers who are sent a CDP Notice a right
to a CDP hearing before the IRS can use a lien or levy to collect
the unpaid taxes. The timing of a request is important. Section
6320(a)(2)2 tells the Commissioner to send the CDP Notice warning
of a NFTL “not more than 5 business days after the day of the
filing of the notice of lien.” Section 6320(a)(3)(B) goes on to
state that the CDP Notice must tell a taxpayer of his right to
request a CDP hearing “during the 30-day period beginning on the
day after the 5-day period described in paragraph (2).”
(Emphasis added.)
The timing of requests for a hearing after receiving a CDP
Notice warning of an NIL is similar. Section 6330(a)(2) states
that such a CDP Notice must be mailed “not less than 30 days
before the day of the first levy with respect to the amount of
the unpaid tax for the taxable period.” The same section then
says that the CDP Notice must tell the taxpayer of his right “to
request a hearing during the 30-day period under paragraph (2).”
Sec. 6330(a)(3)(B) (emphasis added).
All is not lost for one who fails to meet the deadline for
2 All section references are to the Internal Revenue Code.
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Last modified: May 25, 2011