If you have received a CP90 Notice from the IRS, it means the IRS is putting you, the taxpayer, on notice of their intent to levy (garnish) certain assets (paycheck, wages, Social Security, Social Security Disability (SSDI), Veterans Pension and/or bank accounts) for unpaid income taxes. This is generally what most people refer to as garnishments or levies of wages and bank accounts. You have the right to a Collection Due Process hearing.
Within 30 days from the date of the CP90 Notice, a request for Collection Due Process hearing on Form 12153, "Request for a Collection Due Process or Equivalent Hearing".
The IRS Tax Attorney at Flat Fee Tax Service, Inc. can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing. To put it more clearly, our IRS help team can dispute your ability to pay the debt, and/or dispute the validity of the debt.
At the IRS hearing, our IRS Tax Attorney can present, on your behalf, something called a "proposed collection alternative". Flat Fee Tax Service, Inc. can also raise issues why you don't owe the tax; that is, claim innocent spouse relief, or an audit reconsideration.
IRS appeals officers are experts at tax collection and research and will work methodically against you. Because of the IRS' high level of competence, taxpayers have the right to have (you should have) an experienced tax attorney or other tax professional represent them at the hearing.
Income Tax Negotiation Options
Interest and applicable penalties will continue to accrue until your balance is paid in full or resolved. Below are the most common tools used to negotiate an income tax debt or repay it over time. A legal opinion may be helpful to find and implement the best course of action for you.
2. An Offer in Compromise is a IRS settlement of your income tax debt. An Offer in Compromise is a one time lump sum payment, negotiated down from the current amount of tax debt you owe Not everyone is qualified and eligible but many of taxpayers are. Find out if you can settle with the IRS and if you can get the IRS "off your back".
4. First time IRS penalty abatement can lower the amount you owe. A taxpayer has one opportunity to have IRS penalties abated (waived). You must show that your IRS problems has not been "habitual".
5. There is only a certain amount of time that the IRS has to collect on the tax debt. This is called a CSED (Collection Statute Expiration Date). Our team, led by the IRS Tax Attorney handling your IRS tax problem, will find out how much time the IRS has to collect on your debt by clicking here. The Statute of Limitations is not necessarily based on the year of your tax filing. to hold off the IRS on your own.
If you miss the 30-day deadline to file a Collection Due Process hearing, you have a year from the date of the Final Notice of Intent to Levy to file something called an "Equivalency Hearing." An Equivalency Hearing is just like a Collection Due Process hearing, with one major difference: there is no right to tax court.
If an Equivalency Hearing is requested, typically the IRS will not levy or garnish you, but they are allowed to do so. So, once again, you should have an IRS Tax Attorney represent you.