A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Late-Filed Collection Due Process Requests May Now Be Honored
Tax Court

Late-Filed Collection Due Process Requests May Now Be Honored

If a taxpayer has an unpaid tax debt, the Internal Revenue Service (IRS) may take certain enforced collection actions provided it gives the taxpayer a right to contest those actions. Under §632... Thomas Gorczynski, EA, USTCP

Spring 2024, Tax Court, Tax Court, collection due process, CDP hearing, bankruptcy, CDP, §6320