Archive | Collection Due Process Cases

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 they owe.The IRS groups some of the most common frivolous arguments in collection due process cases that taxpayers may use when […]

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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 statutory notice of deficiency is invalid because the Secretary of the Treasury or his delegate did not sign it. The IRS […]

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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 to send notices of deficiency to taxpayers. Section 7701(a)(11)(B) defines “Secretary” to include the Secretary of the Treasury or his delegate.Section […]

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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 that the requirements of any applicable law or administrative procedure have been met.Section 6330(c)(1) does not require the appeals officer to […]

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