Category: Collection Due Process Cases

Invalidity Of The Assessment

Invalidity Of The Assessment

Invalidity Of The Assessment Is Just A Frivolous Argument To The IRS When dealing with collection due process cases, some taxpayers may take frivolous or groundless positions just to get away with the taxes...

Tax Assessment Substitute For Return Is Invalid

Tax Assessment Substitute For Return Is Invalid

Tax Assessment Substitute For Return Is Invalid Because The Assessment Was Made From A Substitute For Return Prepared Pursuant To Section 6020(b), Which Is Not A Valid Return The Law: Section 6020(b)(1) provides that...

nvalidity Of The Statutory Notice Of Deficiency Killer IRS Advice

nvalidity Of The Statutory Notice Of Deficiency Killer IRS Advice

Invalidity Of The Statutory Notice Of Deficiency In collection due process cases, some other frivolous arguments highlighted by the IRS, refer to the invalidity of the statutory notice of deficiency.Some taxpayers claim that the...

Notice Of Deficiency Not Signed Is Invalid

Notice Of Deficiency Not Signed Is Invalid

Notice Of Deficiency Not Signed Is Invalid Because It Was Not Signed By The Secretary Of The Treasury Or By Someone With Delegated Authority The Law: Section 6212(a) provides the authority for the Secretary...

Verification Requires Documents To Verify Procedures Have Been Met

Verification Requires Documents To Verify Procedures Have Been Met

Verification Requires Documents Law And Relevant Case Law Examples The Law: Pursuant to sections 6320(c) and 6330(c)(1), at a collection due process hearing, the appeals officer is required to obtain verification from the Secretary...

IRC Required Verification Discussed And Explained

IRC Required Verification Discussed And Explained

Taxpayers must be provided with any documents as part of the verification process, which takes place at a collection due process hearing. The IRS considers this argument frivolous and explains why. According to the...

Collection Due Process Cases Without Signed Notice

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 Notice Not Signed Is Invalid

Collection Due Process Notice Not Signed Is Invalid

Collection Due Process Notice (Letter 1058, LT-11 Or Letter 3172) Is Invalid Because It Is Not Signed By The Secretary Or His Delegate The Law: Section 6320(a)(1) provides that the Secretary shall notify a...

Notice Of Federal Tax Lien Is Subject To State Or Local Law

Notice Of Federal Tax Lien Is Subject To State Or Local Law

Notice Of Federal Tax Lien Content Is Controlled By Or Subject To A State Or Local Law, And A Notice Of Federal Tax Lien That Does Not Comply In Form Or Content With A...

Notice Of Federal Tax Lien Not Signed Is Invalid – Killer IRS CPA

Notice Of Federal Tax Lien Not Signed Is Invalid – Killer IRS CPA

Notice Of Federal Tax Lien Not Signed Is Invalid Because It Was Filed By Someone Without Delegated Authority The Law: The form and content of the notice of federal tax lien is controlled by...