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Form 12153 Houston Texas: What You Should Know
If an objection is filed by the taxpayer, this form will be filed and the hearing will be scheduled within 20 business days. 3.1. If an objection is filed by the taxpayer, this form will not be filed, and the hearing will be scheduled for a date to be selected in an expedited manner. (Note: The IRS can hold that hearing either as a Collection Due Process Hearing or an Administrative Hearing (see the Notice to Petitioners: Collection Due Process Hearing).) 3.2 a. At the Collection Due Process Hearing, the IRS has the final determination. There was no decision at this hearing and the hearing can be dismissed with an order for collection due process (CDP) or equivalent. b. The taxpayer did not file an objection at the collection due process hearing. c. If, at the conclusion of the hearing, the IRS decides not to institute a collection due process hearing within the time specified by IRS and agrees to make the request to take an administrative law judge (ALJ) hearing, the ALJ hearing for the CDP or equivalent is the one immediately following the hearing. Notice to Petitioners Re: (2013) Notice to Petitioners: Collection Due Process Hearing 2. It is recommended that the taxpayer prepare a Statement of Facts showing whether the taxpayer was liable for the return or payment. 3. If the taxpayer files an objection at the Due Process hearing, the IRS has the final decision. If an objection is filed, the taxpayer is advised the hearing is not a collection due process hearing. 4. The taxpayer must answer the taxpayer's objection, and explain the reasons why he/she is not liable, before proceeding with Taxpayer Counseling in the ALJ Hearings (see IRM 20.4.2(5).) 5. If IRS agrees with the taxpayer regarding the objection the taxpayer will be informed of any remaining time to respond to the objection. 7. This form does not need to be sent to the IRS. The IRS does not need to receive the document in order to respond to the objection, and has the ability to dismiss the objection at any time. 8. No one other than the taxpayer will know if the document has been submitted. 9. If the taxpayer files an objection at the Due Process hearing, this form will be filed with the ALJ hearing for the CDP or equivalent. You need to retain a copy of this document for purposes of your CDP hearing.
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