Discussion:Where to mail 12153 Collection Due Process Hearing request when no copies of the Letter 1058 are available

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Discussion Forum Index --> Tax Questions --> Where to mail 12153 Collection Due Process Hearing request when no copies of the Letter 1058 are available

Skasselea (talk|edits) said:

20 December 2007
Here's the dilemma. About three weeks ago, I submitted a POA to the Memphis CAF unit when a couple of days later, a Notice of Intent to Levy/Notice of Right to Hearing (Letter 1058) was issued against one of my clients. I didn't receive a copy of the 1058 as my POA wasn't yet loaded onto the system. It must have just missed my POA by a couple of days.


Even more bizarre is that when I went through e-services and checked the Account Transcripts on December 7th, the Transaction Code 971 for the Letter 1058 was not listed.


Fast forward to this evening. I received a call from my client that he had been away and did not get to the Post Office in time to pick up Certified Mail. The Post Office has now returned it to the sender.


Knowing that it could be a 1058, I again went into e-services and checked the same Account Transcripts. The Transaction Code 971 indicating that a Letter 1058 was sent now shows up and we have just 12 days to file a 12153. Unfortunately, the actual 1058's were sent back and I never got my copy so it leads to the next question...where to send the Collection Due Process Hearing Request.


The last time I had this problem we faxed the 12153 to ACS and somehow they successfully forwarded the document to the right office. The client had just hired us and we were literally down to a couple of hours before we were out of time.


I have four different addresses we've used in the past for various CDP Hearing requests..., but I was hoping to see if any of you on this board had any other addresses. Under IRS rules you are supposed to send the request to the address on the letter so unless I get a better idea I may just send one to each address from which it could have originated.


Here are the ones I know:

Internal Revenue Service ACS Support Stop 813G PO Box 145566 Cincinnati OH 45250-5566


Internal Revenue Service ACS Support PO Box 24017 Fresno CA 93779-4017


Internal Revenue Service ACS Support Stop 5050 PO Box 219236 Kansas City, MO 64121-9236


Internal Revenue Service ACS Support PO Box 57 Bensalem, PA 19020-0057


Who knows of any others and what would those of you who regularly file 12153's do?


I'm being somewhat obsessive about this because I had a case a couple years ago where IRS became very huffy about not filing something in the exact location specified on the letter and Appeals DENIED my request for a CDP hearing and only gave me an equivalent hearing. I recall there being a reg that does specify the location of filing.

Michaelstar (talk|edits) said:

20 December 2007
Steve - maybe this link will help. You probably already have it!

http://www.irs.gov/irm/part5/ch19s13.html

Skasselea (talk|edits) said:

20 December 2007
Thanks. It appears those are the only four possibilities on addresses so at least I know I'm safe if I send to all four of them.

Irsfixer (talk|edits) said:

20 December 2007
12153 is to be sent to the office that issued the 1058. It could be an ACS campus but it can also be a Revenue Officer. You can get a copy of the 1058 issued to you by the Practitioner Hotline or ACS.

Irsfixer (talk|edits) said:

20 December 2007
Update: I spoke to ACS and they said that the CDP is sent to a different PO Box than the generic ACS campus address. All you have to tell them is what state the taxpayer resides in and the nature of their income (Wage & Investment for example) and they will tell you exactly where to mail the CDP request.

Skasselea (talk|edits) said:

20 December 2007
Mike, I know it didn't come from an RO and the addresses came from prior 1058's. Thanks for the information. The liability came from an audit and I have copies of his returns. I'll be able to determine which office sent them.

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