Demand Notice Invalidity – Type Of Arguements
Demand Notice Invalidity – Invalidity Of The Statutory Notice
In collection due process cases, there are a couple of contentious claims related to the statutory notice and demand, that some taxpayers usually make against the IRS.One argument sustains that no notice and demand as required by I.R.C & 6303, was ever received by the taxpayer. The IRS responds with: “Nothing in the statute or regulations requires the Service to establish receipt of the notice and demand, as long as it is mailed to the taxpayer’s last known address.”The second frivolous argument is based on few misleading assumptions such as: the notice and demand is not signed, it is not on the correct form or no certificate of assessment is attached and, thus, the notice and demand is invalid.The IRS refutes these contentions and brings legal explanations for these frivolous positions that some taxpayers may take.