This letter is in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent hearing. These letters acknowledge the assigned Appeals Officer and advise of the conference date and time of your hearing request. It will inform you of Appeals’ responsibilities during the hearing.
It has been determined that your hearing request raised a frivolous argument or an argument that reflects a desire to delay tax administration. Appeals will disregard the frivolous/delaying portion of the hearing request and will conduct the hearing only on the non-frivolous issue. Appeals will issue this letter to provide you with 30 days to withdraw you frivolous/delaying position to avoid a $5,000 IRC 6702(b) penalty. A conference with Appeals has been scheduled to discuss the non-frivolous issue.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
How did I get here?
You owe tax and did not pay the liability. You submitted form 12153 to request a CDP hearing and/or equivalent hearing and your hearing request contains a a frivolous argument or an argument that reflects a desire to delay tax administration and a non-frivolous issue. Appeals will disregard the frivolous/delaying argument and will conduct the hearing only on the non-frivolous issue.
Generally, this will stop enforcement action from proceeding while a hearing or appeal is pending