Invalidity Of The Assessment
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 seeking judicial tax relief. The purpose of this publication is to address all false legal arguments taxpayers bring into court and offer legal explanations for those contentious claims.Some advocates of this frivolous argument usually claim that a tax assessment is invalid because the taxpayer did not receive a copy of the record of assessment before the IRS takes collection action. According to the law, the IRS is not required to provide taxpayers with a summary record of the assessment made.Another argument some taxpayers make against the IRS collection action decision refers to the invalidity of a tax assessment based on the groundless argument that the assessment was made from a substitute for return prepared in accordance with section 6020(b) which is not a valid return. In response, The IRS underlines that section 6020(b) is sufficient for all legal purposes.