1. Resources for MVLS Volunteers: Looking for Pro Bono Cases?

2. New Pro Bono Portal

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

4. 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
(410)
Results, not excuses

5. 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

6. 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)

7. 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)

8. 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

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

10. 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

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

12. 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

13. 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

14. A Passion for the Process
Q & A
Any further questions or suggestions, contact Steve at or
(410) (Mobile)
(410) Ext. 1 (Office)
Results, Not Excuses
A Passion for the Process