In Uncategorized on 05/22/2018 at 15:50

Even when Appeals gets it wrong and gives an equivalent hearing when they should have given a full-dress CDP, so long as Appeals follows the Regs and the IRM, and the equivalent is truly equivalent, then the decision Appeals issues is a determination. And the taxpayer can petition.

Here’s the magic language from Sanford Solny, 2018 T. C. Memo. 71, filed 5/22/18 at p. 9, Footnote 6. “See sec. 301.6320-1(i)(1), Proced. & Admin. Regs.; Internal Revenue Manual pt. (Mar. 29, 2012) (instructing SOs to conduct equivalent hearings by ‘follow[ing] the same procedures and consider[ing] the same issues as a CDP hearing’).”

Sandy had an unreported income beef, but didn’t petition the SNOD, so that’s not in play. He wants an IA, but doesn’t respond with numbers to the SO, and anyway isn’t current with his filings.

Appeals goofed on the date when Sandy filed his Letter 12153, claimed he wasn’t entitled to a CDP, only to an equivalent hearing, the consolation (unpetitionable) prize.

Mox nix, says Judge Albert G (“Scholar Al”) Lauber, citing the above-set-forth language. Sandy got a legally-sufficient hearing.

Scholar Al gives IRS summary J, but holds out some hope to Sandy.

“We note that petitioner is free to submit to the IRS at any time, for its consideration and possible acceptance, a collection alternative in the form of an OIC or IA, supported by the necessary financial information.” 2018 T. C. Memo. 71, at p. 11.

And maybe coming current with all returns and payments.

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