If
you requested a hearing, was your hearing held by the
Internal Revenue Service Office of Appeals?
Yes :
If
you were given a hearing, was your hearing conducted by
an officer or employee who had no prior involvement with
respect to the unpaid tax?
Yes:
If
you hearing was conducted by an officer or employee who
did have prior involvement respecting the collection of
your alleged unpaid taxes, were you told that you did
not have to waive the requirement that an impartial officer
conduct your hearing?
Yes:
If
you had a hearing, do you know if the appeals officer
at the hearing obtained verification from the Secretary
that the requirements of any applicable law or administrative
procedure had been met with respect to your alleged taxes?
Yes:
(If
you checked "no" you
will need a Freedom of Information Act request (FOIA)
to determine if this was done. That has not been prepared
at this time. Click
here to receive an email when that FOIA is ready for
use.)
If
you had a hearing, were you allowed to raise any relevant
issue relating to the unpaid tax, including:
Appropriate
spousal defenses;
Yes:
Challenges
to the appropriateness of the collection action;
Yes:
Offers
of collection alternatives, which may include the posting
of a bond, the substitution of other assets, an installment
agreement, or an offer-in-compromise;
Yes:
Challenges
to the existence or amount of the underlying tax liability
for any tax period if you did not receive any statutory
notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax liability.
Yes:
When
the appeals officer made his determination did he take
into consideration:
The
verification from the Secretary that the requirements
of any applicable law or administrative procedure had
been met with respect to your alleged taxes?
Yes:
Appropriate
spousal defenses;
Yes:
Challenges
to the appropriateness of the collection action;
Yes:
Offers
of collection alternatives, which may include the posting
of a bond, the substitution of other assets, an installment
agreement, or an offer-in-compromise;
Yes:
Challenges
to the existence or amount of the underlying tax liability
for any tax period if you did not receive any statutory
notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax liability .
Yes:
Whether
any proposed collection action balances the need for the
efficient collection of taxes with the legitimate concern
of the person that any collection action be no more intrusive
than necessary.
Yes:
When
the appeals officer made his determination did he tell
you about:
Your
right to appeal within 30 days of a determination by him
to the Tax Court or to a district court of the United
States?
Yes:
Your
right to subsequent hearings regarding collection actions
taken or proposed with respect to the appeals officer's
determination; or a change in your circumstances with
which affected such determination.
Yes:
Did
the IRS suspend collection activities from the time you
requested a hearing and for the period during which your
hearing and appeals were pending? (This does not apply
if the underlying tax liability is not at issue in the
appeal and the court determines that the Secretary has
shown good cause not to suspend the levy.)
Yes:
If
the IRS suspended collection activities during the period
in which your hearing and appeals were pending, did they
continue that suspension for a full 90 days after the
final determination resulting from the hearing?
Yes:
If
the IRS did not suspend collection activities while your
hearing was pending, did the Secretary show that the underlying
tax liability was not at issue in the appeal and did the
court determine that the Secretary had shown good cause
not to suspend the levy?
Yes: