To assist you in understanding where your case is in the controversy process, this outline is provided.

OVERVIEW

 

I.     CONCEPTUAL FOUNDATIONS

         FIFTH AMENDMENT
         I.R.S. POSITION 

II.      ADMINISTRATIVE REVIEW
        (PROCEDURAL DUE PROCESS)

• THE AUDIT
• THE 30-DAY LETTER

III.     JUDICIAL REVIEW- U.S. TAX COURT

• NOTICE OF DEFICIENCY
• INNOCENT SPOUSE NOTICE OF DETERMINATION
• NOTICE OF LIEN
• NOTICE BEFORE LEVY

IV.     THE COLLECTION PROCESS

• PREREQUISITES FOR COLLECTION
• TIME TABLE
• ENFORCEMENT ACTION PERMITTED
• INSTALLMENT AGREEMENTS
• OFFERS IN COMPROMISE
• EXEMPTIONS FROM LEVY

V.  TAXPAYER ADVOCATE OFFICE

• EXHAUST REMEDIES
• RESTRAINT ORDERS