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Q-E8. How will Appeals issue its determination?
A-E8. (i) Taxpayers will be sent a dated Notice of
Determination by certified or registered mail. The
Notice of Determination will set forth Appeals’
findings and decisions. It will state whether the IRS
met the requirements of any applicable law or
administrative procedure; it will resolve any issues
appropriately raised by the taxpayer relating to the
unpaid tax; it will include a decision on any
appropriate spousal defenses raised by the taxpayer; it
will include a decision on any challenges made by the
taxpayer to the appropriateness of the collection
action; it will respond to any offers by the taxpayer
for collection alternatives; and it will address
whether the proposed collection action represents a
balance between the need for the efficient collection
of taxes and the legitimate concern of the taxpayer
that any collection action be no more intrusive than
necessary. The Notice of Determination will also set
forth any agreements that Appeals reached with the
taxpayer, any relief given the taxpayer, and any
actions the taxpayer or the IRS are required to take.
Lastly, the Notice of Determination will advise the
taxpayer of the taxpayer’s right to seek judicial
review within 30 days of the date of the Notice of
Determination.
None of these findings and decisions are set forth in IRS Letter
2081(CG).
Petitioner contends that application of the protections
provided under section 6330 to withholding of income tax is
clearly implied by Congressional intent. We disagree. There is
nothing in the legislative history of the Internal Revenue
Service Restructuring and Reform Act of 1998, Pub. L. 105-206,
112 Stat. 685, that would indicate that Congress intended to
include withholding of income tax as the type of collection
action for which a hearing must be offered to the taxpayer. We
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Last modified: November 10, 2007