One Hearing Isn’t Enough? Lawmakers Urged to Revisit CDP Rules

National Taxpayer Advocate Erin Collins is asking the U.S. Congress to protect taxpayers following a U.S. Supreme Court ruling on the Collection Due Process (CDP). Congress established the CDP in 1998 to enable taxpayers to contest proposed IRS levies and Notices of Federal Tax Lien. Collins contends that the Court’s recent decision may result in some taxpayers never receiving final determinations on what they owe, as demonstrated in a subsequent U.S. Tax Court ruling. She says Congress should create an exception to the “one hearing” limitation so that taxpayers can request additional hearings and, if necessary, petition the Tax Court. Read more: https://bit.ly/4aHbhPe