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San Jose, CA tax appeals lawyer for IRS assessmentMany taxpayers are understandably concerned when they receive a notification from the IRS stating that they owe taxes. If a taxpayer does not respond to a Statutory Notice of Deficiency, the IRS may perform a tax assessment and take action to collect the amount owed. A taxpayer may appeal the tax deficiency by filing a petition in Tax Court, but in some cases, a petition may not be received in time, resulting in a premature tax assessment.

Time Limits for Tax Assessments

After receiving a Notice of Deficiency, a taxpayer has 90 days to file a petition in Tax Court. After the end of this 90-day period, the IRS has 60 days to perform a tax assessment. The IRS may then take a number of different types of actions to collect the amount owed by the taxpayer, including issuing levies to seize a taxpayer’s assets or garnish his/her wages, placing tax liens on a taxpayer’s property, or offsetting a taxpayer’s tax refunds. 

While the IRS is not allowed to make an assessment during an open Tax Court case, it may begin to do so after the end of the 90-day period. In many cases, premature tax assessment occurs because the IRS has not received notification that a taxpayer has filed a petition in Tax Court. Since the 90-day deadline applies to the date that a petition is mailed, if a petition is sent close to the deadline, it may not be received until several days or even multiple weeks after the deadline. If a tax assessment is done even after a taxpayer has filed a petition before the deadline, the taxpayer may file a motion to prevent the assessment or stop IRS collection actions.

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IRS collection action, owe taxes, San Jose tax appeals attorney, IRS issues, tax lienIf, when filing your tax return, you owe taxes to the Internal Revenue Service (IRS) and you do not pay them at that time, the IRS will bill you for the taxes that are due. They will send at least two notices. Additionally, if taxes are not paid after you receive a final notice, the IRS will begin to take collection actions. These actions can include applying the amount of your future tax refunds to the amount due, or seizing your property and financial assets.

If you are unable to pay your taxes, you are likely already having financial difficulties. Moreover, if you receive a notice that the IRS plans to initiate a collection action, you may worry about the possible consequences. In these cases, an experienced tax attorney can help you appeal the IRS’s decision through one of the following procedures.

Collection Due Process (CDP)

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