Complete 2 page APA formatted essay: No Returns No Problem by Hale Sheppard.
Contrary to popular belief, the IRS does not let go of non-compliant taxpayers. Instead, it assesses the taxes collectible and sends collection notices to the taxpayer. If the taxpayer is unwilling in a voluntary manner, the IRS resorts to posing threats to levy the taxpayer’s property. Prior to the rule of law (Vinatieri), the IRS would proceed to levy the property to the amount corresponding to the tax arrears.
The nomocracy behind the issue of non-compliant taxpayers holds that the taxpayers deserve a Final Notice of Intent to Levy property to settle tax obligations. In the late 1990s, the court introduced taxpayer protections that would govern the IRS to the current day. The jurisprudence behind the nomocracy depicts that the IRS issue the notice to inform the taxpayer of his or her right to a pre-levy Collection Due Process (CDP) hearing. The taxpayer, in turn, files a request for a CDP hearing as Form 12153. The law empowers taxpayers to present all the relevant issues regarding the arrears or the potential levy of property. It is at this point that the law grants the taxpayer the ‘power’ to forward prospective “collection alternatives.”
The Settlement Officer considers all the issues brought forward by the taxpayer and the legitimate concern of the levy of property. The officer may conclude that the levy of property is the viable solution if there is a balance between the legitimate concern for the levy of property and the need for efficient tax collection. However, the officer may argue in favor of the taxpayer if his or her account is currently not collectible (CNC) due to a period of prolonged unemployment. At this point, the IRS relies on the Internal Revenue Manual stating that the taxpayer cannot honor his or her tax obligations due to limited assets or income.
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