Collection Due Process Cases Without Signed Notice
Collection Due Process Cases Still Valid Even Though Notice Is Not Signed.
According to the IRS, taxpayers are entitled to seek judicial review of the tax law applicability and the proceedings applied in their collection due process cases. However, for all those taxpayers who are using false arguments, taking frivolous positions, just to get away with taxes they may owe, the IRS has a warning. The Tax Court may impose sanctions against them.Some taxpayers argue that a collection due process notice is invalid because it is not signed by the Secretary or his delegate. The IRS explains the content of the law regarding a collection due process notice. A taxpayer is entitled to receive a collection due process notice. He is advised to request a collection due process hearing. There is no requirement for a signature on the collection due process notice in the statute or regulations.Another frivolous argument the IRS refutes, refers to invalidity of the collection due process notice based on the false assumption that a certificate of assessment should be attached to the collection due process notice.