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Video instructions and help with filling out and completing Can Form 8453 S Taxpayer

Instructions and Help about Can Form 8453 S Taxpayer

Good morning my name is Jason Bowman and welcome to this month's continuing education webinar today are going to be talking about the collections due process appeal program the collections new process appeal is one of the most powerful tools in your tax resolution arsenal and that's why I wanted to start with this particular topic for our first technical webinar so glad that all of you could be with us this release is scheduled to last an hour I will try to finish it within the hour of me being me it's not uncommon for me to go long on these so I will try to within the hour but I've got a lot of stuff I want to cover here so the way that this is going to work the IRS requires me to check occasionally to make sure that everybody is still awake so for the continuing education credits so a couple of times throughout the the hour I will throw up a review question that will show up as a poll so just answer the poll question that will mark your attendance basically and that you're still still awake so it's sending us our our course objectives today are to talk about the purpose of the CDP appeal program I will discuss why you want to use it we'll discuss your clients eligibility for the program I'll talk about forms we'll talk about how the hearings go the IRS personnel that are involved we'll talk about some Appeals outcomes you know what comes out the other end of this whole thing so first question why would you want to file a CDP and this answers the question as to why this is such a valuable tool for us as practitioners the collections due process appeal provides a state of enforcement and what that means is that for the tax periods that are covered by the CDP appeal no further collections action can be taken by the IRS for those tax periods and I make the point here that it is for the covered tax periods and tax types only so for example if you have a client that owes 941 taxes for all four quarters being in 2022 but they have previously had a CDP opportunity whether they took it or not on first and second quarter of 13 and now they get a letter 1058 a final notice of intent to levy for third and fourth quarter the CDP can only be filed for the third and fourth Corps because that's what the current notice covers they lost their chance to file the CDP for first and second quarter so you can file the CDP on the covered periods but the IRS can still take enforcement action on the first and second quarter in that example so there's some to be aware of the other thing that's really great about CDP's is that they give you time Appeals does a lot of things they handle you know other considerations they handle some some offer on compromise cases they handle you know cap Appeals they have other things going on CDP's do not have a statutory response time requirement unlike cap appeals in particular so because of that CDP's even though they're it's the biggest portion of their inventory of their caseload CDP appeals get a lower priority it can often take several months for your case to be assigned to you know the settlement officer or appeals officer that gives you and your client the time to put together financials to get the financial house in order you know to to do the things that are required to resolve the overall case the other thing to keep mind is that Appeals is your friend I don't know why this is but in all my interaction with the IRS over the past seven years Appeals personnel tend to be the friendliest the most easygoing the the the most understanding the the best ones to work with you know if I had to pick a division of the federal government period outside of the military that I would want to you know go you know hang out with it would be Appeals people believe it or not and I think that a big part of this is because by law the the reason that they exist the the entire purpose of appeals is really to prevent litigation the appeals division is there to save the federal government money on taking situations to court so because of that that mandate I think that's a big driver of why they're easier to work with so I also want to point out approximately half of all installment agreements that I've ever been granted with clients and the service they've been granted in appeals as a result of the CDP process a lot of times you know when our revenue officer is simply unwilling to work with you be it because they're overloaded with their casework you can't get ahold of them or they're just being unreasonable it's amazing what you can get accomplished very very very quickly in Appeals I've had cases that have linked lingered on for months and months and months with revenue officers and then in a 15-minute hearing CDP hearing with an appeals officer we iron out all the differences and bam we got an installment agreement so in terms of actually obtaining resolution appeal hearings CDP hearings in particular are again I don't know why revenue officers don't want to fix things themselves but you just get a lot done in Appeals a couple of things I do be aware that when you file a collections due process appeal the 10-year statute of limitations that clock ticking so every day you're in a people your assignment to an appeals officer the the collection statute expiration date Sasi said is pushed out further and further okay so don't forget that if you're in a situation.

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