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College of Law

Resolution of Federal Tax Controversies

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