According to Black’s Law Dictionary, due process is defined as “a course of legal proceedings… which have been established… for the enforcement and protection of private rights.”
A Collection Due Process (CDP) hearing offers taxpayers the critical right to appeal IRS actions such as liens and levies. Introduced two decades ago, the CDP hearing was designed to safeguard taxpayers from potential overreach by the IRS. Today, it has become a standard procedure. However, deciding whether to request a CDP hearing depends on the taxpayer’s individual circumstances and the conduct of the revenue officer handling the case.
This complex process involves a series of written or phone notifications, which are clearly outlined in the tax code and IRS correspondence that taxpayers receive. These communications require careful attention, as they precede any IRS enforcement actions. Taxpayers are granted specific procedural rights before the IRS can take further steps.
Major Topics Covered:
Tax liens: Understanding, Avoiding, and Removing
Tax levies and their impact
The Administrative CDP Hearing Process
Notice of Tax Lien and Notice of Intent to Levy
Penalties for Abuse of CDP Procedures
Court Review in CDP Cases
Appealing a Tax Court Decision
Learning Objectives
To clarify the concept of due process in IRS proceedings and its role in protecting and enforcing private rights.
To examine the sequence of notifications and communications outlined in the tax code and IRS letters, providing a thorough understanding of the procedural steps in IRS due process.
To evaluate the specific procedural rights granted to taxpayers before IRS actions are taken, equipping participants with the knowledge to confidently navigate the complexities of tax proceedings and make informed decisions.
Credits and Other information:
Recommended CPE credit – 2.0
Recommended field of study – Taxes
Session Prerequisites and preparation: None
Session learning level: Basic
Location: Virtual/Online
Delivery method: Group Internet Based
Attendance Requirement: Yes
Session Duration: 120 minutes
Who Will Benefit:
CPA
Enrolled Agents (EAs)
Tax Professionals
Attorneys
Other Tax Preparers
Finance professionals
Financial planners
About Our Speaker
Michael DeBlis Partner, DeBlis Law
Michael is a trial lawyer. He graduated Cum Laude from The Thomas M. Cooley Law School and Summa Cum Laude from the Thomas Jefferson School of Law with his Masters of Law in Taxation. Michael is known for his charismatic personality and his unyielding dedication to his clients.
Michael spent the first five years of his legal career as a public defender in the NJ Office of the Public Defender cutting his teeth on some of the most serious felony cases to pass through the state courts of New Jersey. He then joined his father’s law practice, DeBlis Law, expanding the practice into civil tax controversies and international tax compliance.
Join this CE Tax Webinar as we guide you through these essential procedural rights, exploring the protective framework of due process and revealing the safeguards in place to protect taxpayers from IRS enforcement actions.
