Discussion:RO says I need to withdraw Form 12153 CDP request
From TaxAlmanac
Discussion Forum Index --> Advanced Tax Questions --> RO says I need to withdraw Form 12153 CDP request
Discussion Forum Index --> Tax Questions --> RO says I need to withdraw Form 12153 CDP request
| 1 September 2009 | |
| Here is some history:
TP had not filed 2001-2008. IRS filed 2001 & 2004 (not 2002, 2003) and issued notices. Client comes to me and we file ALL returns (2001-2008) Form 1040A. Am working with Revenue Officer. Filed returns with Austin SC and copies to RO. For each year, RO immediately issues both CP14 and Form 1058-Notice of Intent to Levy. Each time, we respond (timely) with Form 12153 requesting a CDP Hearing. In the meantime, continue to work with RO by submitting 433A and further documentation as she requested. Have now progressed to the point where RO has agreed to VERY favorable weekly payments to clear this up (total taxes, penalty, interest now stand at about $37,000). So we are eager to get IA going through payroll deductions. Have Form 2159 (Payroll Deduction Agreement) signed and ready to send in. Client is continuing to make monthly payments in the meantime, in the amount we agreed. I should stress that RO has agreed VERBALLY, nothing in writing from the IRS yet. Still looking for 2002 & 2003 Form 1058 Notice of Intent to Levy which should arrive anytime in the next two weeks, according to RO. She needs to process those two years so we know the accurate total. Don't know why these two are lagging, but IRS and RO have both confirmed receipt. She says her supervisor REALLY wants her to get this settled and off her desk. By the way, TP has no assets (no bank accounts, no assets other than motorcycle worth about $3,500 which the IRS has already filed a lien against) so the levies really don't mean much. RO now says that we have to "withdraw" our requests for CDP as filed on Form 12153 before she can finalize the IA. She also says that I shouldn't file the Form 12153 on these last two levy notices that I will get soon. What are the remifications of this "withdrawal" at this stage? Does my client have anything to lose? Is she correct that the CDP requests must be "withdrawn" before she can finalize the IA? One of my concerns is that the proposed weekly payroll deduction amount is still just VERBAL, not written. How do I get something in writing at this stage? | |
| 1 September 2009 | |
| tell her if you aren't supposed to file the CDP hearing for them not to send the 12153 with the notice. LOL. | |
| 1 September 2009 | |
| Kevin,
I actually did say something similar to that... she didn't laugh. jtb | |
| 1 September 2009 | |
| The RO cannot do an IA while CDP's are pending. You can trust the RO or you can wait and let Appeals ratify the agreement or negotiate another agreement with them. | |
