Who Will File CtC This Year?

[LPC]

Some answers in this Lost Horizons thread.

[Lambkin]

My favorite:

You are being dooped!

DOOPED, I tell you! Damn those dooping doopers!

[ArthurWankspittle]

Have I got this right?

If you have received the required Final Notice of Intent to Levy you should immiediately file a request for a CDPH (collection due process hearing) stating as reason for the request that you do not believe the penalty applies to you and that you are challenging the liability.

Aren't you too late to challenge the liability at this point? My understanding is that unless you haven't been issued a Notice of Deficiency or you haven't had an opportunity to dispute the tax previously, all you can do now is discuss a payment plan or make some set off with your spouses tax (not sure about that bit, I know your spouses tax can come into it somewhere).

[The Observer]

Have I got this right? Aren't you too late to challenge the liability at this point? My understanding is that unless you haven't been issued a Notice of Deficiency or you haven't had an opportunity to dispute the tax previously, all you can do now is discuss a payment plan or make some set off with your spouses tax (not sure about that bit, I know your spouses tax can come into it somewhere).

Yes, you are right. But that doesn't stop the TPs from attempting to use the CDP hearing to forestall and delay. The settlement/appeals officer will notify the TP that their request is not going to be heard unless they are going to present an alternative plan to resolve the liability. At that point, a lot of the TPs try the stealth route and imply that they want to discuss payment of the liability. Which is why JohnGault advised not to push forward any arguments about income or the Constitution. We have seen a growing number of cases heading into court where the CDP was abused in this manner.

[LPC]

Have I got this right?

If you have received the required Final Notice of Intent to Levy you should immiediately file a request for a CDPH (collection due process hearing) stating as reason for the request that you do not believe the penalty applies to you and that you are challenging the liability.

Aren't you too late to challenge the liability at this point?

No, because what you've quoted is from a message about how to challenge a $5K frivolous return penalty. Because there is no opportunity to challenge the penalty before it is assessed, it can be challenged in a CDP hearing.

[The Observer]

My bad. Dan is right. That is what I get for forgetting halfway through the question this was about the frivpen itself.