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There are no rights to judicial appeal from equivalency hearing determination Form: What You Should Know
If you file Form 1468, Request for a Hearing, and are assigned the taxpayer's petition for Review of Order or Final Determined Amount, you must complete and file a CDP appeal within 90 days of receiving the final docketed copy of the notice of determination from the Treasury Department. You also must submit the petition for Review within 90 days of receiving the taxpayer's written request that the Treasury Department overturn its determination or the amount owed. Dec 11, 2023 – 15 The taxpayer is entitled to petition the Tax Court for judicial review of an order of collection in an Equivalent Hearing case. The taxpayer may appeal the order of collection to the Court based on the following grounds: The failure by the IRS to satisfy the burden of proving its claims, the taxpayer's claim was not allowed adequate procedural due process, a procedural error occurred during the processing of the case, a court order is in conflict with the IRS's interpretation of the law, and an award of the IRS's attorney's fees was not reasonable and commensurate to the defense costs incurred. Review of the Office of Appeals' Determined Amount for Taxpayer's Refund Dec 14, 2023 — In addition to other applicable procedural rights, when a taxpayer is notified that their due refund amount is not as expected, they have the right to submit a petition to the IRS for review by the IRS's Determined Amount Review Committee. You could also request a reconsideration of the notice of determination by submitting a petition to the IRS's Determined Amount Review Committee. If the review committee agrees with the taxpayer's refund claim, it will provide the taxpayer with a written notice. The notice will advise the taxpayer if such review is needed. The review of the Determined Amount process will be limited to determining the amount of the taxpayer's refund that is within the IRS's administrative processing guidelines. Once a Determined Amount Review Committee has issued its final order, the IRS will inform the taxpayer of the decision. After a Determined Amount Review Committee issues its final order, the IRS will issue a “finalized order for refund” which will inform the taxpayer of what percentage of the taxpayer's refund the taxpayer has been refunded. A total refund order will not be issued until the order for review of the IRS Determined Amount Review Committee has been issued. The IRS will not issue a letter of determination with each finalized administrative refund order.
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