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King Washington Form 12153: What You Should Know
REQUEST FOR CUSTODY HEARING The IRS may file and serve a Child Custody Hearing Notice (Forms 5498, 5498a or 5498.5) on you. The hearing must occur in the county in which the child was placed for care. Please do not file a Form 5498, please use Form 5498a only. Form 5498 is ONLY the notice to file. The Notice of Hearing is not a substitute for a Notice to Appear for a Collection Notice or a Notice to Pay. A Court order is required as part of the hearing and must be in writing from a judge, and can be found at: (a) (b) (c) REQUEST FOR MEDICAL REASON HEARING You may request a Medical Reason Due Process Hearing if: You received an Order allowing the IRS to suspend, limit or terminate your Social Security or SSI benefit(s); You have been accused by the IRS of income tax arbitrages or violations (such as: failure to file a W-2, failure to file a timely return, willful failure to pay tax, evasion of income tax, failure to pay tax withheld); You paid tax to the IRS on time and have received an order to pay (notice to pay); You have received a Notice for refund but are still not satisfied and wish to pay the IRS a Penalty in lieu of the Notice to Pay. The hearing is mandatory. REQUEST FOR COURT ORDER The request for a CUSTODY HEARING, MEDICAL REASON HEARING or COURT ORDER is made by the parent (or guardian) of a minor child(men) or a person or entity other than the Child Custody Plaintiff and only if such parent or parent's entity is currently served with a Tax Lien Notice or any Notice to Appear for a Collection Notice.
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