A bimonthly magazine from the National Association of Enrolled Agents
May/June 2022 vol.40 no.3
Collection Due Process as Viewed by the Tax Court
Tax Court

Collection Due Process as Viewed by the Tax Court

Internal Revenue Service Collection Process When taxpayers cannot pay their taxes, the Internal Revenue Service (IRS) has voluntary and enforced collection alternatives available. Taxpayers can enter into installment agreements that... Sherrill Trovato, EA, USTCP

July/Aug 2021, Tax Court, collection due process, CDP hearing, Form 1099-MISC, lien, levy, Form 12153, notice of federal tax lien, NFTL, Notice LT11, §6330, USPS, United States Postal Service, Letter 950-D
What Jurisdiction Does the Tax Court Have Over Passport Actions Under §7435(b)?
Tax Court

What Jurisdiction Does the Tax Court Have Over Passport Actions Under §7435(b)?

Vivian Ruesch, Petitioner v. Commissioner of Internal Revenue, Respondent 154 T.C. 13 | Filed June 25, 2020 Vivian Ruesch (154 T.C. 13 (6/25/20)) provides the first Tax Court guidance on Internal Revenue Code (IRC) §7345, captioned “Revocat... Sherrill Trovato, EA, USTCP

Mar/Apr 2021, Tax Court, Tax Court, Passport, CDP hearing, §7345, Delinquent, Notice CP504, §6038, Ruesch, FAST Act