I.R.S. Tax Lien & Collection Solutions

Newsletter For Businesses And Individuals

Tenth


The Best Way To File An Offer Is Through A Collection Due Process Hearing.

(continued from front page) The Revenue Service will mail five enforced collection letters before it begins to physically seize a taxpayer's assets to pay federal taxes. The first three letters, CP 501, CP 502, and CP 503, get meaner
and meaner, but have no significance. The fourth letter, CP504, comes by certified mail. Its only significance is that the Revenue Service can take state tax refunds without notice. It is the

  fifth letter that matters, called a Notice of Intent to Levy (letter 1058). Before the Revenue Service can seize assets, it first must mail by certified mail a Notice of Intent to Levy. A taxpayer can then elect to have a Collection Due Process Hearing. Doing so removes the case from the collection division and transfers it to the appeals division. The offer in compromise can then be filed with Appeals which will decide the offer in about 2 to 5 months rather than the collection division's approximate 16 months. Appeals personnel are usually much more reasonable.

RECENT OFFER IN COMPROMISE SUCCESSES

To date, I have won every offer in compromise I have been hired to handle. While I cannot guarantee success, I am an expert in getting offers in compromise through the system. All required a huge fight and most required an Appeal due to the Revenue Service's typical attempt to wrongly reject offers so that enforced collection activity could continue for the full balance due. Winning requires a great deal of skill and finesse.

My recent successes include

· $7,500 accepted by IRS Appeals to settle $850,000 of income tax;

· $2,500 accepted by IRS Appeals to settle $900,000 of income tax;

· $20,695 accepted by IRS Appeals to settle $450,000 of payroll tax for an in-business corporate taxpayer;

· $2,500 accepted by IRS Appeals to settle $275,000 of income tax;

· $600 accepted by IRS Appeals to settle $35,000 of income tax; and

· $11,000 accepted without the need of an appeal to settle $65,000 of income tax.


YOUR RIGHTS AS A TAXPAYER

1. To be represented and not be directly contacted by the IRS;
2. To appeal a Notice of Federal Tax Lien before or after it is filed;
3. To appeal a seizure of property before or after seizure;
4. To obtain relief from certain penalties;
5. To challenge the legality of the tax assessment giving rise to enforced tax collections in some cases;

6. To obtain help from the IRS's Problem Resolution Office when enforced tax collections causes a significant hardship; 7. To pay only the tax, interest, and penalty due; and
8. To have enforced collection action stopped while an enforced collection action appeal is pending in most circumstances.
You have been placed on my mailing list as a result of the IRS filing a tax lien against you. This newsletter does not represent legal advice as the facts of every case are different. This newsletter is a general information tool.
Authored by David C. Dodge, JD, CPA, MBA, EA. He is a California civil and criminal tax litigation lawyer. His practice includes representing taxpayers that cannot afford to pay the taxes they owe. His main office is located at 19200 Von Karman Ave., Ste. 400, Irvine, California 92612

Toll Free Tel.: (877) 895-2950
EMail: ATaxLawyer@aol.com