Category: Collection Due Process Cases

Notice Of Deficiency Invalid For Unfiled Tax Returns

Notice Of Deficiency Invalid For Unfiled Tax Returns

Notice Of Deficiency Is Invalid Because The Taxpayer Did Not File An Income Tax Return The Law: Section 6211(a) defines “deficiency” as the amount by which the tax imposed by subtitle A or B...

Demand Notice Invalidity – Type Of Arguements

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...

Notice And Demand Invalid When Not Signed

Notice And Demand Invalid When Not Signed

Notice And Demand Invalid Because It Is Not Signed, It Is Not On The Correct Form (Such As Form 17), Or Because No Certificate Of Assessment Is Attached The Law: Section 6303(a) provides that...

Notice And Demand Invalid When Not Signed

Notice And Demand Invalid When Not Signed

Notice And Demand Invalid Because It Is Not Signed, It Is Not On The Correct Form (Such As Form 17), Or Because No Certificate Of Assessment Is Attached The Law: Section 6303(a) provides that...

Tax Court Authority Killer Explanation And Advice

Tax Court Authority Killer Explanation And Advice

The IRS responds to all those taxpayers who doubt that the Tax Court has the authority to decide legal issues. As established by the Congress, under Article I of the United States Constitution, The...

Tax Collection Authority By The Killer Court

Tax Collection Authority By The Killer Court

Tax Collection Authority – The Law And Relevant Case Law Examples The Law: The United States Tax Court is a federal court of record established by Congress under Article I of the United States...

IRS Employee Authority – Killer Tax Relief Help

IRS Employee Authority – Killer Tax Relief Help

The IRS explains the meaning of “Secretary” for some taxpayers who challenge the authority of IRS employees. When subject to a tax lien or levy, some taxpayers invoke in court, the argument that revenue...

Revenue Officers Seize Property – Killer Discussion

Revenue Officers Seize Property – Killer Discussion

Revenue Officers Seize Property – The Explanation Of The Law And Some Relevant Case Law. The Law: Section 6331(a) provides that “[i]f any person liable to pay any tax neglects or refuses to pay...

IRS Employees Lack Credentials Killer Explanation And Examples

IRS Employees Lack Credentials Killer Explanation And Examples

IRS Employees Lack Credentials. For Example, They Have No Pocket Commission Or The Wrong Color Identification Badge The Law: The authority of IRS employees is derived from Internal Code provisions, Treasury Regulations, and other...

Unauthorized Representatives Killer IRS Explains The Truth

Unauthorized Representatives Killer IRS Explains The Truth

Unauthorized Representatives Used in IRS Proceedings In collection due process cases, some taxpayers may use this argument, too. For some reason they believe they are entitled to be represented at hearings and in court...