CDP Balancing Test: Advocating for your client before the IRS Office of Appeals in Collection Due Process Hearings
DISCLAIMER: THIS SEMINAR WAS FILMED IN DENVER, COLORADO, ON JULY 30, 2015, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The Taxpayer Advocate Service (TAS) presented this seminar at the 2015 IRS Nationwide Tax Forum.
Congress intended the IRS to provide meaningful Collection Due Process (CDP) hearings to taxpayers, weighing their concerns that any collection action be no more intrusive than necessary against the government's need for the efficient collection of taxes. This balancing test is central to a CDP hearing in order to instill a genuine notion of fairness into the process from the taxpayer’s perspective. This seminar discusses how to advocate for your client in a CDP hearing before the IRS Office of Appeals. It focuses on the three areas in a CDP determination that must be considered by law: verification that the requirements of any applicable law or administrative procedures are met; consideration of any relevant issues raised by the taxpayers; and the CDP balancing test. Presenters discuss relevant balancing factors developed in federal tax cases and the Internal Revenue Manual.
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