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Irs 12153 Form: What You Should Know

However, the debt did not qualify for a CDP hearing. The IRS also requested payment of the balance on the notice of deficiency without a hearing, if the IRS receives a notice of deficiency within one year of when the deficiency occurred. If you received a letter from the IRS requiring payment of a tax balance not eligible for a CDP hearing, review this information for the specific notices. If the notice states that you were assessed a deficiency due to any reason other than willful neglect, you do not need an CDP hearing unless the IRS requests such a hearing due to circumstances outside its control. You do not need to obtain a CDP hearing for a deficiency of willful neglect. If the notices do not state how the deficiency was due to willful neglect or how the deficiency was found to be due to circumstance outside the control of the taxpayer, you could either seek a CDP hearing or you could pay the tax balance due under the Notice of Federal Tax Lien. The IRS may waive the requirement for a hearing if filing a timely Notice of Federal Tax Lien (Form 8300) before the tax liability becomes collectible by attaching a payment to the Notice of Federal Tax Lien. The IRS may also waive the need for a hearing if the IRS determines you owe a debt as determined through an audit. The IRS may waive the requirement for a hearing if the IRS determines the debt is recoverable from the original government or other governmental institution and the IRS will not provide a certification of the original debt's discharge in the form of a notice of deficiency or notice and demand for payment, or a certification from the original government or other governmental institution stating that the tax balance is recoverable. The IRS does not consider a tax deficiency not due to willful neglect when determining penalties, interest, or interest and penalty. If you owe a Federal tax assessment. For all assessments, the IRS will mail a Notice of Federal Tax Lien to the address listed on the assessment. The IRS will also mail a bill to the taxpayer to pay the assessed tax balance. If you have filed an appeal claiming an overpayment, a tax penalty, or some other tax debt or assessment, you can request a CDP hearing to resolve it. If the notice required under Sec. 6501(b) or (c) includes a copy of the notice or letter and notice and demand for payment, you can request a CDP hearing with the same format and method used in a voluntary review.

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