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Form 12153 College Station Texas: What You Should Know
What can the collection agency do if the taxpayer fails to follow the collection alternative? The agency can issue a lien against the property at issue or levy. When the agency issues a lien for collection, it also issues notice of the lien and begins a levy. At the hearing, the collector will show the taxpayer evidence that the taxpayer has a reasonable time and means to make good the balance owing. If the taxpayer fails to appear at the hearing or otherwise appears and does not offer to pay the entire balance, the collection agency will levy more than the amount of the outstanding balance. How long does it take? The IRS has a collection hearing schedule which includes the days to appear, the times to file a statement of account, the fees allowed the taxpayer to be present, and the amount of time the IRS will provide notice to the taxpayer of a collection hearing. In general, if a CDP hearing is requested within 2 years of the tax liability, the hearing will be scheduled within 60 days of the date the notice of the hearing is mailed. If no CDP hearing is requested within 2 years of the tax liability, the hearing will be scheduled within 60 days of the last day of the tax period for which a notice requesting a CDP hearing was issued. Who decides the outcome of a CDP hearing? A CDP hearing is decided by the Taxpayer Advocate Service (TAS), not the collector. If the agency doesn't get a positive outcome from a CDP hearing, an Administrative Law Judge (ALJ) will decide the matter. If the ALJ determines that the collection agency did not provide a fair opportunity for a hearing, this may trigger an administrative appeal to the Tax Court. The IRS will be represented by an attorney at the initial hearing. In the event the CDP hearing is rescheduled, the Tax Court will hear the ALJ's determination that an early rescheduling of the hearing was a fair process. The IRS would then file for an Order of Rehearing on the same merits and arguments as for the original hearing. What happens if the IRS does not collect all the debt? If the collection agency does not collect the full amount of the tax due from the taxpayer, it may issue a Notice of Federal Tax Lien (NFL).
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