Academic journal article Journal of Accountancy

TIGTA: Appeals Errors Persist

Academic journal article Journal of Accountancy

TIGTA: Appeals Errors Persist

Article excerpt

The IRS Office of Appeals continues to make errors in classifying hearings and determining the statute of limitation on collections, the Treasury Inspector General for Tax Administration reported (TIGTA Rep't No. 2012-10-077, available at tinyurl.com/8zfz4qx).

The audit and report, required annually by statute, indicates that, based on statistical samples studied, the potential number of errors has increased in each of the previous four fiscal years. During that period, the number of new appeal cases under collection due process (CDP) and equivalent hearing (EH) provisions has increased 66%, outstripping Appeals' case closures each year (see related graphic, "CDP Appeals on the Rise").

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Taxpayers that receive a notice of federal tax lien or intent to levy may request a CDP hearing. If the IRS receives the request within 30 calendar days plus five business days of the filing of the lien or 30 days of the notice of intent to levy, it suspends collection action while Appeals provides a CDP hearing. If the taxpayer does not timely request a CDP hearing, the IRS may at its discretion grant an equivalent hearing, which is similar to a

CDP hearing except that the IRS is not required to suspend collection action and the taxpayer is not entitled to a judicial review. …

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