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(e) Matters considered at CDP hearing.--(1) In
general.--Appeals has the authority to determine the
validity, sufficiency, and timeliness of any CDP Notice
given by the IRS and of any request for a CDP hearing
that is made by a taxpayer. Prior to issuance of a
determination, the hearing officer is required to
obtain verification from the IRS office collecting the
tax that the requirements of any applicable law or
administrative procedure have been met. The taxpayer
may raise any relevant issue relating to the unpaid tax
at the hearing, including appropriate spousal defenses,
challenges to the appropriateness of the proposed
collection action, and offers of collection alterna-
tives. The taxpayer also may raise challenges to the
existence or amount of the tax liability specified on
the CDP Notice for any tax period shown on the CDP
Notice if the taxpayer did not receive a statutory
notice of deficiency for that tax liability or did not
otherwise have an opportunity to dispute that tax
liability. Finally, the taxpayer may not raise an
issue that was raised and considered at a previous CDP
hearing under section 6320 or in any other previous
administrative or judicial proceeding if the taxpayer
participated meaningfully in such hearing or proceed-
ing. Taxpayers will be expected to provide all rele-
vant information requested by Appeals, including finan-
cial statements, for its consideration of the facts and
issues involved in the hearing.
Petitioner’s reliance on the above-quoted regulation is
misplaced. We find (1) no requirement in that regulation that
the Appeals Office use as a taxpayer’s RCP an amount of RCP
previously determined by respondent’s collection division and
(2) no prohibition in that regulation on the Appeals Office’s
requiring a taxpayer to submit a new, updated offer-in-compromise
accompanied by a new, updated Form 433-A.27
27Part 5.8.5.2.2 of the IRM (Nov. 15, 2004) requires any
agent of the Commissioner who investigates an offer-in-compromise
to request updated financial information from the taxpayer if the
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Last modified: March 27, 2008