Notice #CP90

[Snaggletooth]

The CP90 is a collection notice:

"Final Notice - Notice Of Intent to Levy and Notice Of Your Right To A Hearing"

I have received already this summer some 3-4 of various "Intent to Levy" notices. These are obviously designed for incalcitrant taxpayers who have not paid their assessments or who have ignored previous correspondence. It probably shouldn't surprise any of you that in most of these cases that IRS is at least partially (if not totally) in error.

Problem is, in each of my situations the clients (and I) have responded to previous notices and received letters back telling the client that the IRS is studying the situation and will decide what to do within 90 days.

So while they are sitting on their butt taking forever to resolve discrepancies that we have already answered, meanwhile the collection process rushes into lien and levy mode.

Anyone have an ironclad solution that works? Of course, there is always Form 12153 (Request for a Collection Due Process Hearing) if we REALLY want to get bogged down.

[taxea]

If you have replied and received notice that the IRS is reviewing the matter and they are overdue...go to EServices and get a determination from them as to what is causing the delay. If necessary contact the Tax Advocate in your area for further assistance.

[appelman]

The quickest immediate solution...

is to talk to the PPL. They will arrange a hold on the levy action, which they will renew periodically (on request!), so long as someone purports to be "studying the situation." This can go on for many months and is, I presume, a consequence of understaffing, furloughs, etc.

[taxea]

appleman...I think EServ provides that too and you don't have to wait for PPL to answer the phone. The other benefit is you have written documentation of your request and their response.

[appelman]

Perhaps.

But the real-time interaction may be worth something.

[erchess]

E Services

requires that I change my password. How often is not relevant. I don't do business with anyone who requires me to change my recognition information absent specific proof that what I am used to using with them has been compromised. I imagine that some day use of E Services will be required for representation work and possibly preparation as well and at that point I will have a decision to make. My present inclination would be to retire but I may feel differently when that time comes. Until I have to change I will use Appleman's methods because to me E Services might as well not exist.