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THE BOOK FEATURED ON THIS PAGE

LAWYER'S GUIDE TO
IRS COLLECTION DUE PROCESS

ORDERING OPTIONS
ABOUT THE AUTHORS
CONTENTS OF BOOK
CONTENTS OF CD

THE ESSENTIAL DESKBOOK FOR
PROFESSIONALS DEALING
IN DELINQUENT TAX MATTERS

UPDATES!

  • New cases cited
  • Revised Appeal Process flow-chart
  • Updated IRS Manual treatment of CDP
  • Expanded treatment of issues and procedures
  • Equivalent Hearings
  • Appendix exhibits

Comes with CD containing full text of book plus important IRS materials for efficient research. This book is written for tax and bankruptcy professionals and contains a thorough explanation of the law and procedure in connection with processing Internal Revenue Service COLLECTION DUE PROCESS APPEALS, and EQUIVALENCY HEARINGS. It contains pertinent Treasury Regulations, Internal Revenue Manual sections on CDP, case-law citations, and sample forms and checklists, and comes with a CD containing the text of the book.


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KING TAX PRACTICE SERIES
RELEASE 2015 # 2 SKU 102-C

REPRESENTING DELINQUENT TAXPAYERS

 1st Release 2015 / Comb bound / 175 Pages/ WITH CD

RELEASE 2015 # 2

Updated!

$99.99

 by
Niel Deininger
Reba Wingfield
Nicolas Corry
Amy Hall
Stan Kozij

Morgan King
Law Editor

WHAT THEY SAY ...

Robert Helman, E.A.
Tracy, California

I believe your book is the best  and most comprehensive treatment of the subject available. 

No collections practitioner be without it.  And the flow-chart is first-rate.  

There is a lot of collection appeals material on the web, but very little, ... that puts it all together in a way that facilitates planning--until your book was published. 

 

 

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CONTENTS OF BOOK

I. History

II. Overview of the CDP Process

A.    Internal Revenue Service Restructuring and Reform Act of 1998

B.    IRC § 6330-Levy

C.    IRC § 6320-Lien

D.    CDP Hearing Request

E.    Retained Jurisdiction of Appeals

F.    Tax Court

III. Collection Appeals Program ("CAP") - IRM § 8.24

A.    History

B.    Uses

C.    CAP vs. CDP

D.    Notification

E.    Hearing Prerequisites/Timing

F.    Collection Suspension

G.   Exclusions from CAP

H.    How to Perfect a CAP Appeal

I.     Appeals of Defaulted and Rejected Installment Agreements

IV. Preparing in Advance of the CDP Hearing Request

V. Preparing the CDP Request

A.    Form Submission

B.    Issues to be Raised

  •  Installment Agreement
  •  Offer in Compromise
  • Other alternatives to levy
  •   Innocent spouse

    C.    Segregating the CDPs

    D.    Unprocessable Requests

    VI. Effect of a Timely § 6330 (Levy) CDP Hearing Request

    A.    Levies Suspended

    B.    Tax Court Appeal

    C.    Tolling

    VII. CDP Equivalency Hearings

    • A.  Failure to Timely File CDP
    • B.  Intentional delay etc.
    • C. Judicial review

    VIII. Withdrawal of a Request for a CDP or Equivalent Hearing Request

    IX. Hearing

    A.    Prehearing Considerations

    B.    No Prior Involvements

    C.    Appeal Considerations (IRM § 5.1.9.3.9 (01-01-2007))

    D.    Compliance

    E.    Determination Letter (IRM § 34.5.4.2.3 (08-11-2004))

    F.    Face-to-Face Hearing (IRM 35.5.4)

    G.   Recording

    H.    Correspondence Following Hearing

    X. Tax Court

    A.    Timing

    B.    Review Standards

    C.    Record

    D.    Practicalities

    E.    Dismissal

    F.    Case Law&endash;Collection Due Process&endash;Selected Cases

    XI. Conclusion

    APPENDIX

    REQUEST FOR A CDP

    FREQUENTLY ASKED QUESTIONS

    IRS MANUAL - APPEALS

    REPRESENTING CLIENTS IN CDP HEARINGS

    TREASURY REGULATIONS - CDP

    CFR: CDP PROCESS

    CFR: RECOVERY OF COSTS OF LITIGATION

    REVENUE PROCEDURE 2000-43

    MEMORANDUM ACCOMPANYING CDP REQUEST

    WITHDRAWAL OF CDP REQUEST

    COLLECTION APPEAL REQUEST FORM

CONTENTS OF CD

Comes with book

  • Complete text of book
  • Text of IRS Manual ¶ Collection Due Process
  • Text of CDP Treasury Regulations
  • Sample requests for CDP and related documents
  • Other helpful information
ABOUT THE AUTHORS

Deininger, Wingfield & Corry, P.A., is a professional association specializing in tax controversies and representing tax debtors, and we consider ourselves to be experienced tax resolution professionals. We have discovered over the years that there are very few local firms who solicit or handle as much work of this type as we do.

Deininger, Wingfield & Corry, P.A.'s staff of attorneys and certified public accountants have more than 70 years of combined experience in representing clients before the Internal Revenue Service. We pride ourselves in being able to handle your tax problems fully and completely, and are able to use the entire spectrum of our knowledge to our client's best advantage with the taxing authorities.

Niel Deininger
Reba Wingfield
Nicolas Corry
Amy Hall
Stan Kozij


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