This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

On January 30, 2025, Senators Mike Crapo, Chairman of the Senate Finance Committee, and Ron Wyden, the Committee’s ranking member, jointly introduced a discussion draft of the Taxpayer Assistance and Service (“TAS”) Act. This proposed legislation represents a comprehensive effort to enhance U.S. tax administration. Of its 68 provisions, about 40 align with recommendations I’ve advocated for in my recent Annual Reports to Congress and Purple Book of Legislative Recommendations.

National Taxpayer Advocate delivers 2023 Annual Report to Congress. his year’s report focuses on the taxpayer impact of processing delays.  

More people in the U.S. interact with the IRS than any other government agency. From filling out a W-4 at a new job, to filing your annual tax return, receiving a refund, making a payment for taxes owed, receiving an IRS notice in the mail, or reaching out to the IRS to fix a problem with your taxes, it is likely you are interacting with the IRS at least once every year.

In a series of earlier blogs, I discussed some of the problematic aspects of the international information return (IIR) penalty regime. In Part 1, I advocated that, especially after the Tax Court’s decision in Farhy v. Commissioner, Congress should make Chapter 61 IIR penalties subject to deficiency procedures. In Part 2, I urged Congress to ensure that the statute of limitations in IRC § 6501(c)(8) governs these IIR penalties, while in Part 3, I reiterated my longtime recommendation that “willfulness” be proven by clear and convincing evidence. In this blog, I will address the broad scope of the IIR penalty regime.

Notice of Intent to Levy and Notice of Your Right to a Hearing is mailed to taxpayers to notify them of their unpaid taxes and that the IRS intends to levy to collect the amount owed, if it is not paid within 30 days.

I have posted several times about the discussion draft of the Taxpayer Assistance and Service Act since it was jointly released earlier this year by Senate Finance Committee Chairman Mike Crapo and Committee ranking member Ron Wyden. The act has 68 provisions with approximately 40 that resemble recommendations from past Taxpayer Advocate Service (TAS) Annual Reports to Congress and my recent Purple Book.

In this blog I focus on how the Taxpayer Assistance and Service Act includes my recommendation to clarify TAS’s ability to access certain types of IRS information and what it means for TAS’s independence.

This letter is issued to you when Appeals makes a determination about the collection actions raised in your Collection Due Process (CDP) hearing and your request for relief from joint and several liability (Innocent Spouse relief).

This week, from October 23-27, is the 2023 National Celebration of Pro Bono. The American Bar Association’s Standing Committee on Pro Bono and Public Service created Pro Bono Week in 2009 to celebrate the pro bono work that volunteer lawyers and legal professionals do. This national event is intended to inspire even greater pro bono participation by lawyers and legal professionals. Legal organizations across the country are encouraged to plan events and share them at celebrateprobono.org.

National Taxpayer Advocate Erin M. Collins released her statutorily mandated mid-year report to Congress. The report says the tax-return filing season generally ran smoothly this year, urges the IRS to prioritize a broad array of technology upgrades, and sets forth key objectives of the Office of the Taxpayer Advocate for the upcoming fiscal year.

Notice of Determination Concerning Collection Actions Under Sections 6320 and 6330 of the Internal Revenue Code

On the third Monday in January, we observe Martin Luther King, Jr., Day of Service. As the National Taxpayer Advocate, I reflect on Rev. Dr. King’s legacy of advocating for systemic change and find inspiration in his courage, dedication, passionate advocacy for civil rights, international peace, and economic justice. His life and work serve as a remarkable example of selflessness and service to others for the benefit of all. The holiday in celebration of Rev. Dr. Martin Luther King, Jr. is the only federal holiday that is also designated by Congress as a national day of service. It is a call to action to take a role in improving our communities.