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I have scheduled a telephone conference on April 14,
2005 at 1:00 PM. I will call your representative at
* * * the number you indicated on your CDP request. If
this time is not convenient, the phone number has
changed, or you prefer a face-to-face conference or a
hearing by correspondence, please let me know within
fourteen (14) days.
* * * * * * *
During the hearing, I must consider:
• Whether the IRS met all the requirements of
any applicable law or administrative proce-
dure.
• Relevant issues you wish to discuss. These
can include:
1. Collection alternatives to the
lien. These could include full
payment of the liability, or, if
you qualify: installment agreement,
offer in compromise or temporary
delay of collection action,
2. Challenges to the appropriateness
of collection action. For example,
bankruptcy may impact appropriate-
ness. We will determine if the
Notice of Federal Tax Lien filing
was appropriate, and whether you
qualify for a lien withdrawal or
other lien option.
3. Spousal defenses.
4. Whether you owe the tax, but only
if you have not otherwise had an
opportunity to dispute it with
Appeals.
• The balance between the need for efficient
tax collection and your legitimate concern
that the collection action be no more intru-
sive than necessary.
* * * * * * *
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Last modified: November 10, 2007