Case Type Number: 
Statute (Common Name): 
IRC of 1986; IRS Restructuring and Reform Act
Program Area: 
Regulatory Authorities (CFR): 
26 CFR § 301.6159-1(d)-(g), 301.6326-1, 301.6320-1
Filed By: 
Private Party/Individual
Brief Description of Case Type: 
Collection due process (CDP) hearings: Under 26 U.S.C. (I.R.C.) § 6320(b), 6330(b), upon notice of lien and notice of levy, taxpayers have a right to a hearing before an impartial officer from the IRS Office of Appeals. See also 26 C.F.R. § 301.6326-1, 301.6320-1, 301.6330-1, etc. Appeals of rejected or modified installment agreements are also included in the CDP regime. 26 C.F.R. § 301.6159-1(d)-(g). CDP hearings focus on the IRS's means of collecting overdue taxes.
Relief Available in Actions Filed By Private Parties: 
Reversal of Finding of Violation/Imposition of Penalty
Other Relief from Agency Action
Verified by Agency: 
Not verified