Re: [tips_and_tricks] Notices of deficiency, what procedure must the IRS follow before issuing?
- Fast --
For your records, this is the list of steps the statutes require the IRS to go through:
(a) A Certificate of Assessment must be created specifying details concerning the amount of taxes that were allegedly owed, and how the IRS came up with that amount, along with the requisite signatures. (26 USC 6201)
(b) A Record of Assessment must be created by the IRS, recording the specifics of the above assessment using the Form 23C. (26 USC 6203)
(c) A Notice of Deficiency must be created, notifying the individual of the findings of the IRS and the amount of taxes allegedly owed. (26 USC 6212) The NOD gives the individual 90 days to pay the amount due.
(d) A Notice and Demand for Taxes must be made after the NOD is mailed. (26 USC 6303) The Notice and Demand gives the individual 30 days to pay the amount due.
(e) A lien must be created to enforce the proposed collection of taxes. (26 USC 6321)
(f) A Warrant of Distraint must be obtained by the IRS from a court of competent jurisdiction to enforce a lien or other claim (especially a planned levy) against the individual who refuses to pay any overdue tax. (26 USC 7403 and Internal Revenue Manual 57(16))
(g) A Notice of Intent to Levy must be issued by the IRS if it intends to levy or in any other way enforce the lien issued. (26 USC 6331(d)) This Notice of Intent to Levy gives the individual 30 days to pay the amount due.
(h) A Final Notice of Levy is issued, called a Notice and Demand, which allows 10 days to pay or else. (26 USC 6331(a))
(i) A Notice of Levy must be issued to the proper third party, accompanied by a copy of the Notice and Demand and the Warrant of Distraint to assure the third party of the lawful validity of the levy. (26 USC 6331) Note: a Notice of Levy is sufficient to levy the wages of any officer, employee or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or District of Columbia. To levy the property or wages of any other individual requires a levy (Form 668B) and not a notice of levy (Form 668A or 668W). A NOTICE OF LEVY IS NOT A LEVY!Yours in freedom,Dave Miner
www.FreedomSite.net----- Original Message -----From: fastmusclemanSent: Tuesday, February 17, 2004 7:41 PMSubject: [tips_and_tricks] Notices of deficiency, what procedure must the IRS follow before issuing?Notices of deficiency, what procedure must the IRS follow before
I have just unexpectedly received two Notices of deficiencies.
What letters or notices does the IRS have to send you before they can
issue you a NOD?
Can you get the NOD rescinded without going to Tax court?
Taxpayer Advocate is a joke; they will not even talk with you, unless
you complete their extortion form 1040.