IRS Appeals abused its discretion by abruptly ending CDP hearing.
- Resource Type
- Article
- Authors
- Larson, Olivia; Godwin, Thomas; McKinley, John
- Source
- Journal of Accountancy; May2024, Vol. 237 Issue 5, p28-31, 4p
- Subject
- Language
- ISSN
- 00218448
The article offers information on a Tax Court ruling regarding the IRS Appeals' handling of a taxpayer's Collection Due Process (CDP) hearing. Topics include the abrupt closure of the hearing despite the taxpayer's request for further discussion on collection alternatives, the rejection of the taxpayer's proposed installment agreement (IA) or offer in compromise (OIC), and the IRS's abuse of discretion in the process.