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IRS Form 12153

What is IRS Form 12153?  Form 12153 is used to request a Collection Due Process Hearing with the Internal Revenue Service.  If you owe taxes to the Internal Revenue Service, and the IRS issues a Final Notice of Intent to Levy, files a Notice of Federal Tax Lien or other circumstances exist, you may wish to request a Collection Due Process Hearing.  The article and video below have been prepared by a Denver tax attorney at The McGuire Law Firm and should be used for informational purposes only.  Please speak directly with a tax attorney or tax professional regarding your tax issues.

If the IRS has filed a Final Notice of Intent to Levy (Letter 1058) in regards to taxes you owe, you have the right to request a collection due process hearing.  Requesting this hearing is a right you have as a taxpayer and will act as a hold on enforcement if you make the request within 30 days of the issuance of the final notice of intent to levy.  If you do not request the hearing within 30 days, you can still have a hearing known as an equivalent hearing, but you are not guaranteed an automatic hold on enforcement as if you timely requested the collection due process hearing.  It is also important to note that the collection statute (the time the IRS has to legally enforce collection of the tax debt) does not run and is tolled once you file for the collection due process hearing and until the hearing is held a determination is made.

After you file for the hearing, you will eventually receive notice that the request has been received, and then you will receive a notice stating a hearing date with an IRS appeals officer.  An IRS appeals officer is supposed to be an impartial party and review the case in regards to whether the IRS has taken the correct steps and provided the taxpayer with due process, as well as consider collection alternatives such as an installment agreement or offer in compromise to resolve the tax debt.  Generally, the appeals hearing can be conducted via phone and you will forward certain information to the appeals officer prior to the hearing.  For example, if you owe 1040 individual income tax debts, and the hearing was set for October 15th, the appeals officer would likely request that you submit a Form 433A and a collection alternative proposal prior to the hearing and then such information and request would be discussed during the hearing.  Thus, you would submit Form 433A, along with the necessary attachments and a proposal such as an installment agreement, or you could submit the necessary documents for an offer in compromise.

A collection due process hearing is a valuable right you have as a taxpayer and can be used to your advantage when resolving a tax debt or other IRS tax problem.  Please contact The McGuire Law Firm to discuss your tax questions with an experienced Denver tax attorney.

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How Do I Resolve an IRS Tax Problem?

How do I resolve my IRS tax problem?  As a tax attorney this is a common question I hear.  The article and video below have been prepared to provide additional information regarding how to resolve an IRS matter or problem.

The resolution of your tax problem will depend upon the type of problem that you have.  This article will discuss two types of IRS types problems: 1) IRS Tax Audits and 2) IRS Tax Debts.

If you are being audited by the IRS, you may be able to resolve the audit by providing the information the IRS is requesting.  Generally, through an audit, the IRS wants you to verify certain figures such as income or other expenses or deductions take.  If you can verify these figures as stated on your tax return, the IRS will likely not assess additional tax.  If your audit is in regards to a specific interpretation of tax law, you may need review the code, regulations and case law to see how such item(s) have been interpreted in the past in comparison to your specific facts.  Of course, it may help to contact a local tax attorney or CPA to assist you with understanding the tax laws and maybe represent you before the IRS auditor.

If you owe taxes to the IRS, you can resolve the debt my first making sure you are current and compliant.  Current and compliant means that you have filed all tax returns that would currently be due and that you have made all necessary tax payments that would be due such as your 1040 estimated tax payments or 941 employment tax deposits (federal tax deposits).  If you are not current and compliant, the IRS will not consider your installment agreement proposal or any other proposal such as an offer in compromise (also known as a tax settlement).  Your resolution to the tax debt will be based upon your financial circumstances.  As an individual you will need to prepare Form 433A.  If you own any business interests, you will need to complete Form 433B as well so the IRS can view your interest in business assets etc.  If you own a business that owes 941 employment taxes, you would complete Form 433B as well.

After you have completed the necessary financial statement, you need to compile all of the attachments that are required based upon the information you have provided.  The attachments would include items such as pay stubs, bank statements, mortgage agreements, lease agreements and other bills and statements to verify your income and expenses.  If you are working with a revenue officer, the documents and proposal will be submitted to such revenue officer.  If you are not working with a revenue officer, you can contact ACS to propose an installment agreement, or you would submit your offer in compromise to an offer unit.  Currently, there are two IRS offer in compromise units, one in Holtsville, NY and the other in Memphis, TN.

If you are experiencing problems with the IRS, speak with a Denver tax attorney at The McGuire Law.  A tax attorney can represent you before the IRS and likely, assist with IRS procedures, help prevent enforcement action and potentially save you time, money and stres

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