TAXPAYER RIGHTS
Before Or After
An NFTL is filed
A levy is issued
An Installment Agreement is Rejected, Proposed for modification or proposed for Termination
The form that allows disclosure of confidential information but is not a designation of representation.
What is a 8821?
The amount of dates required to make initial contact after assignment on ICS.
What is 45 days?
Some actions that will help you be prepared to deal with potential problems during TP interviews
What is observing TP body language, be aware of your surroundings, establish rapport?
What is Form 433A?
The two types of appeals and TP may request for a proposed or actual lien filing and/or levy.
What is a Collection Due Process (CDP) and Collection Appeal Program (CAP)?
Limited disclosure of return information to a third party used to gather or verify information.
What is an Investigative disclosure
Authority to disclose information to a third party after the taxpayer informs you via telephone that it is okay.
What is verbal consent / oral disclosure authority?
The ways that Bal Due Interviews and Del Ret interviews similar.
The Collection Information Form to be secured from an individual who is an officer of a corporation being investigated for the Trust Fund Penalty
What is form 433A?
The instances when the taxpayer has a right to request a Collection Due Process (CDP)
NFTL (L3172) issuance on Original and/or additional assessment.
Issuance of Letter 1058, Notice of Intent to Levy,
Issuance of Notice of Levy on, jeopardy levy, levy of state income tax refund, disqualified employment tax levy, levy on federal contractor
Demanding payment and disclosing confidential return information to a non-liable spouse without authorization.
What is an unauthorized disclosure?
List of consequences communicated which are also a special enforcement action.
What are Levy, Seizure, Summons and TFRP.
Additional consequences could be, 6020b, SFR...
The three types of effective questioning techniques
What are
Confirming
Probing
Clarifying
Name two types of cases where you may need to secure a 433A and 433B on initial contact
What are Partnerships and Corporations with Trust Fund Taxes Due.
The two factors that allow IRS employee's to consider and Officer In Compromise (OIC)
What is the validity of the amount owed
and/or
The present and future collectability of the full amount owed?
The requirements for making a timely NFTL determination.
What is within 10 days of the initial contact due date or 10 days after actual or attempted contact, whichever is sooner.
This type of listening is a process that results in understanding, and implies interest and openness to ideas.
What is Active Listening?
Daily Double:
The three things that will get Linda "heated"
What is when
1. Someone messes with my kids
2. Someone messes with my money
3. Someone says something crazy to me
This type of entity requires securing both a 433A and 433B.
What is Partnerships? (Secure 433B for the business and 433A from the Partners. AND What is a corporation that has Trust Fund Liabilities?