- 8.22.4 Collection Due Process Appeals Program
- 188.8.131.52 Collection Due Process (CDP)Technical IRM Overview
- 184.108.40.206 CDP Process Overview
- 220.127.116.11 Equivalent Hearing (EH)
- 18.104.22.168 Collection's CDP Procedures
- 22.214.171.124 Appeals Employees in CDP
- 126.96.36.199.1 Settlement Officers (SO)
- 188.8.131.52.2 Appeals Account Resolution Specialists (AARS)
- 184.108.40.206.3 Appeals Team Managers (ATM)
- 220.127.116.11 Ex Parte Communication
- 18.104.22.168 Fast Track Mediation (FTM)
- Exhibit 8.22.4-1 Delegation Order Appeals-193-1
- Exhibit 8.22.4-2 CDP/EH Forms, Letters, and Other Documents
Part 8. Appeals
Chapter 22. Collection Due Process
Section 4. Collection Due Process Appeals Program
August 09, 2017
(1) This transmits revised IRM 8.22.4, Collection Due Process, Collection Due Process Appeals Program.
(1) See the table below for material changes in this IRM:
|Title and Brief Description|
|22.214.171.124, Collection Due Process (CDP) Technical IRM Overview|| |
|126.96.36.199.2, Summary of CDP Process||In (1), revised for new or renamed CDP notices.|
|188.8.131.52.3, Statute Responsibility in CDP||Removed reference to ASED because CDP liabilities are always assessed.|
|184.108.40.206, Equivalent Hearing (EH)||Added a clarifying sentence: “Levy action is generally suspended unless Collection determines it to be appropriate. IRM 220.127.116.11 (16) below describes when Collection may deem it appropriate to levy in an EH hearing.”|
|18.104.22.168, Collection's CDP Procedures|| |
|22.214.171.124, Appeals Employees in CDP||Removed references to Appeals Officers.|
|126.96.36.199, Ex Parte Communication||Formerly IRM 188.8.131.52. Moved to 184.108.40.206 for better flow.|
|220.127.116.11, Fast Track Mediation (FTM)||Replaced with a brief description of FTM and a reference to IRM 8.26.3, Alternative Dispute Resolution (ADR) Program, Fast Track Mediation for Collection Cases.|
|Exhibit 8.22.4-1, Delegation Order Appeals-193-1||Updated reference to Servicewide Delegation Order No. 1-23 (formerly DO-193, Rev. 6).|
|Exhibit 8.22.4-2 CDP/EH Forms, Letters, and Other Documents|| |
|Throughout||Revised to: |
Anita M. Hill
Director, Case and Operations Support
Instruction for Appeals employees working CDP cases are divided into 6 sections:
IRM Title and Brief Description 8.22.4 Collection Due Process Appeals Program
CDP background and overview
Instructions for CDP Fast Track Mediation
8.22.5 Receipt, Control and Pre-Conference Considerations
Initial case review, controls and verifications
Substantive Contact Letter requirements
Separate Timeliness Determination procedures
8.22.6 Cases Requiring Special Handling
Instructions on cases that bring unique issues to CDP
8.22.7 Alternatives to Collection Action
Appeals Referral Investigation (ARI) procedures
Instructions for collection alternatives such as installment agreements (IA) and offers in compromise (OIC)
8.22.8 Liability Issues and Relief from Liability
Instructions on working CDP cases involving issues of liability, including innocent spouse, penalty abatement, math errors, etc.
8.22.9 Closing and Post Closing Actions
Instructions on closing CDP cases
Instructions on issues that arise after the Notice of Determination is issued
Appeals employees working CDP cases must have a thorough knowledge of conference and settlement procedures applicable to all of Appeals found in other sections of IRM Part 8 including:
IRM Title and Brief Description 8.1 Appeals Function
General operating guidance for working cases in Appeals
Disclosure, security and outside contact requirements
Ex parte communication
8.2.1 Agreed Pre-90 Day Income Tax Cases
Many of the procedures in this section are used on every case regardless of the type tax involved; however, certain cases also require special procedures. These special procedures are covered in separate IRM sections containing information solely applicable to that type case
Overview of conducting an Appeals conference
8.6.1 Conference and Issue Resolution
Communication with taxpayers
Circuit riding and case transfer procedures
8.6.2 Appeals Case Memo Procedures
Preparing an ACM
Completing Customized Form 5402
This section provides an overview of the CDP process and Appeals' role and responsibilities within the process.
Appeals’ mission is to resolve tax controversies on a basis which is fair and impartial to the Government and the taxpayer. To accomplish this mission in CDP cases, the Appeals hearing officer is responsible for making a determination based on the facts and the law known to Appeals during the time of the hearing.
The Tax Court's standard of review for non-liability CDP determinations is for abuse of discretion. The Tax Court considers:
Whether Appeals' factual and legal conclusions reached at a CDP hearing are reasonable, not whether they are correct
The reasonableness of Appeals’ ultimate decision
In Dalton v. Commissioner, 682 F.3d 149, the First Circuit held that a deferential standard of review is appropriate, noting the record usually available to the Tax Court in CDP cases.
CDP files sent to Appeals should contain sufficient documentation for Appeals to make a determination. If a CDP file lacks documentation, it cannot be returned to Collection as a premature referral due to statutory requirements. Instead, the hearing officer must decide whether to:
Request relevant information from the taxpayer, or
Issue an Appeals Referral Investigation (ARI) for Collection to secure or verify information
Part 5 Collection Process IRM contains administrative policies and procedures for considering alternatives to collection and case resolutions such as:
Offer in Compromise- IRM 5.8
Federal Tax Liens-IRM 5.12
Installment Agreements- IRM 5.14
Financial Analysis - IRM 5.15
Currently not Collectible - IRM 5.16
Liability Collection, Balance Due, IRM 5.19.1 for Automated Collection Service (ACS) cases.
Appeals researches Part 5 to:
Verify whether administrative procedures were followed in issuing a Notice of Intent to Levy and/or filing a Notice of Federal Tax Lien (NFTL)
Review Collection case actions and decisions, taking into account any special circumstances
Evaluate alternatives to collection action or challenges to appropriateness of collection
References in IRM Part 5 to take or propose any enforcement or investigative activity do not apply to Appeals hearing officers.
Taxpayers may request a CDP hearing upon receipt of a:
Letter 3172, Notice of Federal Tax Lien Filing and Your Rights to a Hearing Under IRC 6320
Letter 11, Final Notice - Notice of Levy and Notice of Your Right To A Hearing
Letter 1058, Final Notice Reply Within 30 Days
Letter 1058-A, Final Notice Reply Within 30 Days (Sent Separately to Joint Filers)
Letter 1058-B, Final Notice Reply Within 30 Days - Branded Prescription Drugs
Letter 1058-D, Notice of Levy and Notice of Your Right to a Hearing, for a disqualified employment tax levy (DETL)
Letter 1058-I, Final Notice Reply Within 30 Days - Insurance Provider Fee
CP 90, Final Notice of Intent to Levy
CP 92 and CP 242, Notice of Levy upon Your State Tax Refund
Letter 2439, Notice of Jeopardy Levy and Right of Appeal
IRC 6320 requires the IRS to notify the taxpayer of the filing of a Notice of Federal Tax Lien (NFTL) and the right to request a CDP lien hearing within 5 business days after the first NFTL for a tax period is filed.
IRC 6330 requires the IRS to notify the taxpayer of the right to request a CDP hearing not less than 30 days before issuing the first levy to collect a tax period.
IRC 6330(f) contains exceptions to a right to a hearing before levy. When a levy is served in the following instances, the taxpayer is offered an opportunity to request a post-levy hearing:
Collection of the tax was in jeopardy
State Income Tax Levy Program (SITLP)
"Disqualified" employment tax levy (DETL)
Federal contractor levies under the Federal Payment Levy Program (FPLP)
IRC 6320 and IRC 6330 provide for one hearing per type of tax and tax period for the tax debt listed on the NFTL or Notice of Intent to Levy. The right to request a CDP hearing applies to the first NFTL filed or the first levy notice issued for a particular tax debt.
IRS filed an NFTL in Washington County on 01/11/14 listing a Form 1040 tax debt for tax year 2011. An NFTL was also filed in Lincoln County on 03/17/14 listing the same 2011 Form 1040 tax debt. The NFTL filed 01/11/14 in Washington County is the NFTL to which the right to a hearing under IRC 6320 applies.
The taxpayer may receive more than one CDP pre-levy hearing under IRC 6330 where the same type of tax for the same period is involved, but where the amount of the unpaid tax has changed as a result of an additional assessment of tax (not including interest or penalties) for that period or an additional accuracy-related or filing-delinquency penalty has been assessed.
Collection cannot systemically isolate an additional assessment of tax when issuing the CDP levy notice. A CDP levy notice for additional tax includes the balance for the whole period. If the taxpayer requests a CDP hearing, the hearing only covers the additional tax assessment if the taxpayer already had an opportunity for a hearing on the original tax assessment.
The taxpayer is not entitled to another CDP hearing under IRC 6330 if the additional assessment represents accruals of interest, penalties, or both. However, an exception to one hearing per type of tax and tax period can occur with penalties. The taxpayer is entitled to a second CDP notice/second opportunity for a hearing for Failure to Pay (FTP) penalty if the prior CDP notice listed no accrued or assessed FTP. See Treas. Reg. 301.6330-1(d)(2) Q&A D-1.
IRC 6320 refers to IRC 6330 for the legal requirements regarding:
Matters considered by Appeals at the hearing- IRC 6330(c)
Judicial review of the determination made by Appeals-IRC 6330(d)
Suspension of collection activity and the statutory period of limitations-IRC 6330(e)
A CDP lien hearing is held in conjunction with a CDP levy hearing whenever an NFTL is filed and Notice of Intent to Levy are concurrently issued, and the taxpayer requests a hearing under both Code sections.
In making a CDP determination, IRC 6330(c)(3) requires Appeals to:
Verify applicable law and administrative procedure were met;
Consider relevant issues relating to the unpaid tax, the filing of the NFTL or the proposed levy; and
Consider whether the action taken or proposed balances the government's need for the efficient collection of taxes with the taxpayer's legitimate concern that any collection action be no more intrusive than necessary.
The taxpayer may raise any non-frivolous issue relating to the NFTL or the proposed levy.
An issue may not be raised at the CDP lien or levy hearing if the taxpayer participated meaningfully in any previous administrative or judicial proceeding where the same issue was already raised and considered.
The taxpayer may seek judicial review of the Notice of Determination by filing a petition in the United States Tax Court.
Appeals has no tools to protect a tolling collection statute expiration date (CSED) in CDP and no responsibility to do so.
Appeals has no requirement to prepare a Form 3999, Statute Expiration Report, for expired CSEDs in CDP.
Refer to IRM 18.104.22.168.5 for collection statute issues in CDP cases.
A taxpayer who fails to make a timely request for a CDP hearing is not entitled to a CDP hearing, but may request an administrative Appeals hearing, which is referred to as an EH. In an EH, follow the same procedures and consider the same issues as a CDP hearing.
A taxpayer must submit a written request for an EH within the one-year period beginning the day after the date of the CDP levy notice. For a CDP lien EH, a taxpayer must submit a written request for the EH within the one-year period beginning the day after the end of the five-business-day period following the filing of the NFTL. If a taxpayer does not request an EH within the prescribed time, the taxpayer forgoes the right to an EH.
Appeals confirms a request for an EH was not timely in the CDP separate timeliness determination (CDPTD). See IRM 22.214.171.124 , Separate Timeliness Determinations (CDPTD).
The statutory periods under IRC 6330(e) are not suspended and Collection is not required to suspend its efforts to collect the unpaid tax while the EH case is pending in Appeals. Levy action is generally suspended unless Collection determines it to be appropriate. IRM 126.96.36.199(15) below describes when Collection may deem it appropriate to levy in an EH hearing.
Appeals issues a Decision Letter instead of a Notice of Determination. The taxpayer is not entitled to seek judicial review of Appeals' decision in an EH case unless one or more of the following issues are raised:
Spousal relief under IRC 6015
Abatement of interest under IRC 6404(h)
Timeliness of the request for a CDP hearing
There is no retained jurisdiction in an EH case.
See Treas. Reg. 301.6330-1(i) for more information on EH hearings.
Collection should only issue one CDP levy notice and one CDP lien notice per tax period, unless an additional amount of tax (other than interest and penalty accruals) is assessed.
Collection must issue separate CDP notices to husband and wife when the liabilities are joint, even if they reside at the same address
Integrated Data Retrieval System (IDRS) Transaction Code (TC) 971 with an appropriate Action Code (AC) is input as follows after the IRS mails a CDP notice:
TC 971 AC 069 - Notice of Intent to Levy and Notice of Your Right to a Hearing
TC 971 AC 252 - Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
Once a Form 12153, Request for a Collection Due Process or Equivalent Hearing, is received from a taxpayer, Collection may continue to work with the taxpayer for up to 90 days, if the taxpayer is willing. If Collection determines there are indicators of fraud, Collection may hold a CDP hearing request for 90 days while developing a fraud referral. See IRM 188.8.131.52.3(13), Processing CDP and EH Requests. Collection promptly forwards a case to Appeals in the following instances:
Frivolous issues are raised
The taxpayer only wants to work with Appeals
The taxpayer is not seeking to resolve the issue but is using the CDP process as a method for delay, i.e., pyramiding in-business trust fund taxpayer
Bankruptcy was filed after the CDP levy or lien notice was sent
The trust fund assessment (MFT) 55 or 17 is being challenged (ACS only)
The only issue is a request for an IA and the assessed balance is $250,000 or more (ACS only)
Cases with a TC 914, 916 or 918 Criminal Investigation (CI) where the taxpayer raises concern over the CI issue
Collection prepares a CDP transmittal document for every CDP and EH case sent to Appeals:
Field Revenue Officers (RO) use Form 14461, Transmittal of CDP/Equivalent Hearing Request
ACS uses Form 12153-B, Referral Request for CDP Hearing from ACS Support
In addition to the CDP transmittal document, Collection should also provide the following documentation:
Form 12153 or other written request for a hearing along with the envelope, if received by mail
Copy of the CDP notice, such as the Letter 1058, Final Notice—Notice of Intent to Levy and Notice of Your Right to a Hearing, or Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
Copy of Form 2848, Power of Attorney and Declaration of Representative, or IDRS command code CFINK print
Account Management System (AMS) print if case received from ACS
Collection Information Statement or other financial information
Copies of correspondence to and from the taxpayer or Power of Attorney
Copy of original or amended return, if available
The RO or ACS employee enters the date of receipt of the CDP hearing request on the CDP transmittal document. Based on the data entered, a TC 520 with one of the following closing codes (cc) is input onto each tax period starting the suspension of the CSED:
cc 76 for CDP lien case (DPLN)
cc 76 for combination CDP lien and levy case (DPL2)
cc 77 for CDP levy case (DPLV)
Responsibility for input of the TC 520 cc 76/77 is:
ACS for ACS-sourced cases
Account and Processing Support (APS) for RO-sourced cases
Appropriate Individual Master File (IMF) CSED indicators are also input with the TC 520. The indicators are:
P = primary TIN spouse
S = secondary TIN spouse
B = both primary and secondary TINs
The CSED is systemically calculated and updated via the TC 520 and TC 521 entries. An exception to this systemic CSED update is an IMF account involving a joint income tax liability where only one spouse has requested the hearing.
The CSED is not suspended during an EH case, so a TC 971 AC 278 is entered onto each EH tax period.
IRS uses Automated Levy Programs (ALPs) through which select federal tax debts are matched with state taxing authorities and federal agencies disbursing funds, such as salary, pension, and vendor payments. See IRM 5.19.9, Automated Levy Programs (ACS), and IRM 5.11.7, Automated Levy Programs (Collection field) for more information about ALPs and the procedures used to administer the programs, which are divided into three categories:
FPLP – attaches federal payments to individuals or businesses
SITLP – attaches state income tax refund
Alaska Permanent Fund Dividend Levy Program (AKPFD) – attaches to the Permanent Fund Dividend distributed by Alaska
The following TC 971 action codes identify ALPs and may appear in either CDP or EH cases:
TC 971 Action Code Explanation 060 Input each time the account goes to FPLP 600 Input annually when in SITLP program 601 Input annually when in AKPFD program
In most instances, collection of the tax by levy is suspended on tax periods in a timely CDP levy hearing. The exceptions include:
Disqualified employment tax levy (DETL)
Systemic levy of a state income tax refund under SITLP
Systemic levy of federal contractors under FPLP
During an appeal to the Tax Court or appellate court, where the underlying tax is not at issue, levy action may continue if the court determines that the IRS has shown good cause not to suspend the levy. Counsel contacts Collection if they are considering a motion to permit levy.
To collect the jointly owed tax from the non-requesting spouse where only one spouse has requested a CDP hearing.
When the IRS determines collection of the tax is in jeopardy
Type Jeopardy Exception Installment Agreement Treas. Reg. 301.6159-1(f)(2): Paragraph (f)(1) of this section shall not prohibit levy if the taxpayer files a written notice with the IRS that waives the restriction on levy imposed by this section, the IRS determines that the proposed installment agreement was submitted solely to delay collection, or the IRS determines that collection of the tax to which the installment agreement or proposed installment agreement relates is in jeopardy. Offer in Compromise Treas. Reg. 301.7122-1(g)(3): The IRS may levy to collect the liability that is the subject of an offer to compromise during the period the IRS is evaluating whether that offer will be accepted if it determines that collection of the liability is in jeopardy.
Collection of the tax by levy is not suspended on tax periods that are the subject of:
Timely-filed request for a CDP lien hearing if all pre-levy requirements are met
During a retained jurisdiction proceeding
Collection may deem levy action appropriate in a CDP lien or EH case if:
Collection is at risk - the taxpayer is dissipating assets or pyramiding additional liabilities
The taxpayer raises only frivolous issues
The taxpayer is solely seeking to delay the collection process
In such instances, Collection contacts the hearing officer's Appeals Team Manager (ATM) by secure e-mail to advise levy action is planned and asks whether Appeals has information that may affect the decision to levy. The ATM responds within 5 days with yes or no response:
Yes, Appeals has information that levy would create an economic hardship for an individual taxpayer, or
Yes, Appeals has information that would prohibit levy absent a determination that collection of the tax is in jeopardy, or
No, Appeals has no information that would prohibit levy action
Collection may file an NFTL while a CDP lien or levy hearing is pending. Before doing so, they contact the ATM to advise of the planned action and to see if Appeals has any information that would affect the NFTL filing decision.
Collection cannot include an Affordable Care Act (ACA) individual shared responsibility payment (SRP) MFT 35 liability on an NFTL or proposed levy. As a result, MFT 35 periods should never be in CDP.
The issues for which the taxpayer requests Appeals consideration guide who in Appeals considers such issues. Those responsible for conducting CDP hearings and considering issues include:
Settlement officers (SO)
Appeals account resolution specialists (AARS)
Appeals team managers (ATM)
See IRM 8.20.5, Carding New Receipts, and IRM 8.20.7, Closing Procedures, for APS processing of CDP and EH cases.
SOs conduct hearings by considering issues and alternatives to collection action in CDP cases.
AARS duties may include, but are not limited to:
Screening and developing cases for SOs
Monitoring cases in suspense
Working Separate Timeliness Determination cases
Working certain less complex CDP/EH cases
The AARS may document the receipt of a case for screening and corrective actions taken. Verification actions during the screening process include:
Verification Action Corrective Action Request for hearing (Form 12153, Request for a Collection Due Process or Equivalent Hearing, other written request) was properly signed by the taxpayer or the taxpayer’s authorized representative Contact the taxpayer or representative to 'perfect' the hearing request following procedures in IRM 184.108.40.206.3, Imperfect Hearing Request Ensure information on Case Summary Card is accurate
Type of hearing
Type of tax and tax periods match CDP Notice
Statute suspension (Integrated Data Retrieval System (IDRS) Transaction Code (TC) 520) and closing code (76/77) on a timely request was correctly input on CDP periods
Statute suspension (TC 520) and closing code (76/77) was not placed on Equivalent Hearing periods
The work unit (WUNO) contains the correct Appeals Database Control System (ACDS) feature codes - see IRM 220.127.116.11.2.3, Feature Codes
Work with Account and Processing Support (APS) to correct Case Summary Card errors
AARS may request a withdrawal of the CDP hearing using Letter 4388, Withdrawal Solicitation. See IRM 18.104.22.168.5,CDP Withdrawals.
The Fresno AARS team provides Customer Service on closed cases. The following are examples of problems that AARS can resolve:
IA, OIC and Currently Not Collectible (CNC)
Form 3870, Request for Adjustment, processing
Misapplied/Missing payment research
Innocent spouse allocations including the mirroring process
Application of Tax Court decisions
Unpostable transaction codes
Excess collections issues
AARS does not have the authority to change case determinations or decisions.
ATMs have supervisory responsibilities for Appeals Officers and Settlement Officers. ATMs review cases for completeness, accuracy and decision quality. ATMs have approval authority in most CDP cases. See Exhibit 8.22.4-1, Delegation Order Appeals-193-1
ATMs are also responsible for monitoring compliance with ex parte communication requirements.
For guidance on ex parte communications between Appeals employees and employees of other IRS functions, see IRM 8.1.10, Ex Parte Communications, and Rev. Proc. 2012-18 .
The objective of Fast Track Mediation (FTM) is to allow SB/SE Collection personnel and SB/SE taxpayers an opportunity to mediate their collection disputes with an Appeals official serving as a neutral party, or mediator. FTM is optional for the taxpayer and does not eliminate or replace existing dispute resolution options, including the taxpayer’s opportunity to request a hearing before Appeals. For guidance on FTM, see IRM 8.26.3, Alternative Dispute Resolution (ADR) Program, Fast Track Mediation for Collection Cases.
|To conduct hearings and make determinations under sections 6320 and 6330 of the Internal Revenue Code (relating to notice and opportunity for hearing upon filing of notice of lien and before levy).|| |
|To review and approve determinations made under sections 6320 and 6330 of the Internal Revenue Code (relating to notice and opportunity for hearing upon filing of notice of lien and before levy), except in the case of any Form 12257, Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Suspension of Levy Action that the Director, Tax Policy and Valuation (Appeals) determines in writing does not require review and approval.||ATMs|
|To determine which Appeals employees may accept from the taxpayer, and execute on behalf of the IRS Form 12257, Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Suspension of Levy Action.||Director, Policy, Quality and Case Support|
|Redelegation and Sources of Authority|
|Redelegation||Sources of Authority|
|The above authorities may not be redelegated.|| |
|To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order App 8-a (Rev. 1).|
|Signed: Diane Ryan, Chief, Appeals Division|
|Form/Letter Number and Name||Purpose|
|Letter 3846: Appeals Received Your Request for a Collection Due Process Hearing|| |
|Letter 4837: Substantive Contact Uniform Acknowledgement Letter|| |
|Letter 4000: Last Chance Letter||Used if taxpayer fails to respond to Substantive Contact Letter to offer the taxpayer the mandatory second opportunity to provide information for consideration.|
|Letter 4380: Appeals Received Your Request for a Collection Due Process and/or Equivalent Hearing|| |
|Withdrawal and Waiver Forms and Letters|
|Form 12256: Withdrawal of Request for Collection Due Process or Equivalent Hearing||Taxpayer withdraws either CDP or EH request|
|Form 12257: Summary Notice of Determination and Waiver of Right to Judicial Review||Taxpayer agrees with resolution reached with Appeals and waives right to file judicial review|
|Form 14041: Waiver of Right to Request New AO/SO (previously numbered Form 12218)||Taxpayer waives prior involvement of Appeals employee, which allows them to conduct current hearing|
|Letter 4382: Form 12257 Closing Letter||Transmits waiver Form 12257 to taxpayer|
|Letter 4388: Withdrawal Solicitation||Solicits withdrawal where Collection resolved the taxpayers issue|
|CDP Notice of Determination Letters and Attachment|
|Letter 3193: Notice of Determination Concerning Collection Actions under Sections 6320 and 6330|| |
|Letter 3978: Supplemental Notice of Determination||A supplemental CDP determination issued after the Tax Court remands a case back to Appeals|
|Letter 4299: Bankruptcy Resolution Notice of Determination||Used for timely CDP cases in which the issues raised were resolved in Bankruptcy Court|
|Letter 4389: Notice of Determination - Abatement of Interest|| |
|Letter 4390: Notice of Determination - Request for Relief from Joint and Several Liability|| |
|CDP Attachment||Attachment template for Notice of Determination and Decision Letters|
|Equivalent Hearing Decision Letters and Attachment|
|Letter 3210: Decision Letter on Equivalent Hearing Under IRC Section 6320 and/or 6330|| |
|Letter 4300: Bankruptcy Resolution Decision Letter||Used for equivalent hearing cases in which the issues raised were resolved in bankruptcy court|
|Letter 4439: Decision Letter - Equivalent Hearing & Innocent Spouse|| |
|Letter 4440: Decision Letter - Equivalent Hearing & Interest Abatement|| |
|Letter 5145: Agreed Equivalent Hearing Closing Letter||Agreed decision in EH cases|
|CDP Attachment||Attachment template for NOD and Decision Letter|
|Other Closing Letters|
|Letter 4381: Disregard CDP/EH Request||Disregards a frivolous/delaying hearing request|
|Letter 4383: Collection Due Process/Equivalent Hearing Withdrawal Acknowledgement||Acknowledges taxpayer's withdrawal of CDP/EH request|
|Bankruptcy Case Forms|
|Form 13929: Bankruptcy Resolution Transmittal Memorandum - CDP Cases||Used to instruct APS on how to issue the Bankruptcy Notice of Determination (NOD BNK) letter|
|Letter 5010:Collection Due Process Offer in Compromise Bankruptcy Return||Used by Appeals when an OIC is returned by Appeals due to taxpayer’s bankruptcy|
|Bankruptcy Resolution Checklist for CDP/EH file|
|Compliance Function Referral Forms and Letters|
|Letter 3820: Appeals Received Your Offer in Compromise and We Can Consider It|| |
|Letter 3821: Appeals Received Your Offer in Compromise and We Can't Consider Your Offer|| |
|Form 13933: Collection Due Process/Equivalent Hearing Offer in Compromise Cover Sheet|| |
|Collection Due Process (CDP) Hearing - TP Disputes TFRP Civil Penalty||Request for copy of 1153 letter and proof of delivery|
|Form 14111: Automated Substitute for Return (ASFR)/Substitute for Return (SFR) Cover Sheet||Cover sheet for sending returns to ASFR/SFR unit for processing|
|Letter 5208: Notification of Appeals Referral Investigation||Used by Appeals to notify taxpayers that information they provided to Appeals is being referred to Collection for evaluation|