An Overview Of The Due Process Procedures
1-1.10
RRA Section 3401,
- Due Process in IRS Collection Actions
- Effective date is after January 18, 1999
- Creates new IRC sections 6320 and 6330
- Requires new notice to taxpayers (CDP Notice)
Provides the taxpayer with new procedural rights when the Service files a Notice of Federal Tax Lien (NFTL) and when it intends to levy upon the taxpayer's property or right to property
1-1.20
The purpose of section 6320 is to provide a taxpayer with notification that a Notice of Federal Tax Lien has been filed and to provide the taxpayer with the opportunity to request a Collection Due Process hearing ("CDP hearing") with the IRS Office of Appeals ("Appeals") with respect to the tax liability for the taxable period or periods to which the lien relates. New section 6330 similarly requires the IRS to give, in non-jeopardy situations, the taxpayer whose property or rights to property, other than a State tax refund, are to be levied, the right
