CCA 201125024
Collection Due Process - Levy
ID: CCA_2011051910030755 Number: 201125024
Release Date: 6/24/2011
Office: ---
UILC: 6330.00-00
From: ---
Sent: Thursday, May 19, 2011 10:03:08 AM
To: ---
Cc:
Subject: RE: Prior Opportunity?
If the IRS gave the taxpayer an opportunity to appeal to the Office of Appeals, but the taxpayer did not request a timely appeal, that is normally considered a prior opportunity. ------
Source: view the official PDF
Nearby sections (25 sections)
- cca-201125036 · Authority to Make Credits or Refunds
- cca-201125035 · Authority to Make Credits or Refunds
- cca-201125034 · Correction of Error
- cca-201125033 · Refund Subject to Off-Set
- cca-201125032 · Partnership Item
- cca-201125031 · Partner's Return Must Be Consistent with…
- cca-201125030 · Additional First Year Depreciation
- cca-201125029 · Confidentiality and Disclosure of Returns and Return…
- cca-201125028 · Action for Recovery of Erroneous Refunds
- cca-201125027 · Information for Secretary's Notices
- cca-201125026 · Reexamination
- cca-201125025 · Notice to Partners of Proceedings
- cca-201125024 · Collection Due Process - Levy
- cca-201125023 · Disclosure of Partnership Return
- cca-201125022 · Validity
- cca-201125021 · Not Able to Identify Under Present List
- cca-201125020 · Extension of Time for Making Certain Elections
- cca-201125019 · Extension of Time for Making Certain Elections
- cca-201125018 · Miscellaneous Issues
- cca-201125017 · Property Transferred in Connection With Performance of…
- cca-201125015 · Federal Service
- cca-201124023 · Determination
- cca-201124022 · Restrictions on Examination of Taxpayer
- cca-201124021 · Timing
- cca-201124020 · Limitations on Credit or Refund (Barred v. Not Barred)