The IRS Small Business/Self-Employed Division Sept. 29 reissued
interim guidance for issuing a notice of intent to levy/notice of a right to a
hearing in a collection field function to a taxpayer.
In SBSE-05-0911-081, dated Sept. 26, the memorandum said after
issuing Letter 1058 to a taxpayer, 15 extra days must elapse after the 30-day
period before levying a taxpayer.
This is to allow for the possibility that the
taxpayer mailed a request for a hearing on the 30th day of the period, the
memorandum said.
The earlier guidance, SBSE-05-0910-051, was issued Sept. 27, 2010.
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