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