CCA 201014057
Collection Due Process - Levy
ID: CCA_2010030409551455 Number: 201014057
Release Date: 4/9/2010
Office: ---
UILC: 6330.00-00
From: ---
Sent: Thursday, March 04, 2010 9:55:16 AM
To: ---
Cc:
Subject: RE: Revised Outline
---I took a quick look at this and it looks fine. In regards to frivolous submissions, I would also note that under section 6330(g) the IRS will deny a CDP hearing to a taxpayer if the hearing request contains only frivolous arguments and the taxpayer fails to file a proper amended hearing request after being given the opportunity to do so by the IRS.
Source: view the official PDF
Nearby sections (25 sections)
- tam-201015030 · Insurance Income
- tam-201014052 · Disaster Losses
- tam-201014051 · Compensation for Labor
- cca-201014067 · Nonresident Aliens
- cca-201014065 · Tax Matters Partner
- cca-201014064 · Prohibited Transaction
- cca-201014063 · Exception for Small Partnerships
- cca-201014062 · Partnership Item
- cca-201014061 · Tax Treatment Determined At Partnership Level
- cca-201014060 · Partner's Return Must Be Consistent with…
- cca-201014059 · Time in which Election must be made
- cca-201014058 · Partner's Return Must Be Consistent with…
- cca-201014057 · Collection Due Process - Levy
- cca-201014056 · Charitable, Etc. Contributions and Gifts
- cca-201014055 · Return Prepared by IRS Personnel
- cca-201014054 · Tax Treatment Determined At Partnership Level
- cca-201014053 · Tax Treatment Determined At Partnership Level
- cca-201014050 · Other Rules
- cca-201013052 · Exclusive Benefit of Employees or Their Beneficiaries
- cca-201013050 · Nonresident Aliens
- cca-201013049 · Additional Administration Provisions
- cca-201013048 · Qualified Small Issue Bond; Qualified Student Loan…
- cca-201013047 · Period of Limitations for Making Assessments
- cca-201013046 · Suspension of Statutory Period
- cca-201013045 · Retirements