Collection Due Process Hearings And Jurisdiction
Collection Due Process (“CDP”) hearings are crucial to taxpayers. Taxpayers have a right to a Collection Due Process hearing with the IRS Independent Office of Appeals before levy action is taken. According to the IRS, a “CDP hearing is an opportunity to discuss alternatives to enforced collection and permits you to dispute the amount you owe if you have not had a prior opportunity to do so.” When a taxpayer receives a notice of determination from IRS Appeals, the taxpayer has 30 days to petition the U.S. Tax Court. The U.S. Supreme Court in Boechler, P.C. v. Commissioner recently held that a Tax Court petition may still be considered by the Tax Court even if it is late.
I.R.C. § 6330(d)(1) – Collection Due Process Hearings
The statute at issue in Boechler is Section 6330(d)(1). For reference, the statutory language is reproduced below:
(d) Proceeding after hearing.—