An official website of the U.S. Gov An official website of the U.S. GovThese letters entitle you to request a Collection Appeal Program (CAP) appeal because you have property subject to collection action and received a collection action notice or warning of collection action.
Pre-Filing Season Awareness Event for Arizona. Several dates and times available. Please check back often for updates.
Over the years, I have expressed significant concern with the continuing erosion of taxpayers’ right to appeal an IRS decision in an independent forum. (IRC § 7803(a)(3)). Of late, one of the major challenges to this right and to the independence of Appeals has been Appeals’ express desire to include IRS Counsel and Compliance in conferences regardless of whether taxpayers consent to this expanded participation.
This week marks a major milestone for the Taxpayer Advocate Service (TAS). On March 12, TAS celebrated its 20th anniversary. Although the IRS previously had procedures in place to assist taxpayers with unresolved tax problems, the creation of TAS provided a direct line of communication between taxpayers and the National Taxpayer Advocate, who reports directly to the IRS commissioner and to Congress.
This letter is issued to the taxpayer when appeals makes a determination on the taxpayers Equivalent Hearing request and Innocent Spouse request.
The IRS’s Alternative Dispute Resolution (ADR) options allow taxpayers and the IRS to resolve disputes more quickly than through the traditional appeals processes. Many practitioners, including me during my time in private practice, have long appreciated its advantages. I often recommended to my clients and successfully used programs like Fast Track Settlement, Post Appeals Mediation, and Tax Court Mediation, to resolve disputes effectively.
At 9 a.m. on Tuesday, February 13, National Taxpayer Advocate Erin M. Collins will appear live on C-SPAN’s Washington Journal to answer viewer questions about the tax filing season and discuss other important tax-related issues facing taxpayers.
American Institute of CPAs selects NTA Erin M. Collins as one of the 25 Most Powerful Women in the Accounting Profession.
