Resources for MVLS Volunteers: Looking for Pro Bono Cases?

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Presentation transcript:

Resources for MVLS Volunteers: Looking for Pro Bono Cases?

New Pro Bono Portal

facebook.com/MVLSProBono/ Maryland Volunteer Lawyers Service @MVLSProBono Visit www.mvlslaw.org/events for more info on upcoming training and clinics!

The Collection Due Process (CDP) Case (From Cradle to Grave) Stephen P. Kauffman, Esquire Skeen & Kauffman,llp 9256 Bendix road, unit 102 columbia, MD 21045 SKauffman@SKauffLaw.com (410) 382-9606 Results, not excuses

Triggers Giving Rise to IRS Contact Balance Due on Filed Return Highest Risk - - Will Receive Service Center Notices Failure to File High Risk - - IRC Section 6020(b) SFR or . . . Inaccurate Return Difficult to Quantify Risk in Abstract Likelihood of Audit/Results/Appeal Process

Notice Sequence Tax Delinquency Starts Notice Sequence Notice of Assessment and Demand for Payment Balance Due Final Notice before Levy (Triggers Right to File CDP) NFTL Filed (Triggers Right to File CDP)

Responses to Notices Responses to Final Notice Nothing (Enforced Collection Action) NFTL Levy/Seizure Issuance of Passport Collection Appeal (Form 9423) Request for Taxpayer Assistance Order (Form 911) CDP (Form 12153)

Effect of Filing CDP Request Stays Enforced Collection Tolls Limitations on Collection Review by Independent Appeals Officer Judicial Review if timely. Untimely Right to Equivalent Hearing if within 1 year Beware Premature Filing

Exceptions to CDP Right Collection in Jeopardy State Tax Refund Levy Federal Contractor Levy Disqualified Employment Tax Levy (the 2-year Rule)

Issues That Can Be Raised in CDP Hearing Procedural Defect Underlying Liability (if no prior ability to contest) Spousal Defenses Appropriateness of Collection Collection Alternatives IA OIC CNC

Process Duration Record Rule Need to Document Avoid Excess and Duplication Write for the Court

Appeals Officer Determination All Procedural Requirements Met Issues Raised by Taxpayer Proposed Collection Action balances need for the efficient collection of taxes with the legitimate concern that any collection action be no more intrusive than necessary

Post Determination Judicial Review Appeals Retained Jurisdiction Tax Court Petition within 30 days De Novo v. “On the Record” Appeal Beyond Tax Court Appeals Retained Jurisdiction Enforce Determination Changed Circumstances

A Passion for the Process Q & A Any further questions or suggestions, contact Steve at skauffman@skaufflaw.com or (410) 382-9606 (Mobile) (410) 625-2228 Ext. 1 (Office) Results, Not Excuses A Passion for the Process