CTRS IRS Collections and Enforcement Flashcards
6 cards from real CTRS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 CTRS IRS Collections and Enforcement flashcards as text
Under IRC §6343, the IRS must release a levy if which condition is met?
Answer: The taxpayer enters into an installment agreement
IRC §6343 requires the IRS to release a levy when, among other conditions, the taxpayer enters into an installment agreement that prohibits levying during its term.
What is the Collection Due Process (CDP) hearing and when must it be requested?
Answer: An administrative hearing before the IRS Office of Appeals that must be requested within 30 days of the final levy notice
A CDP hearing is an administrative proceeding before the IRS Office of Appeals that taxpayers may request within 30 days of receiving a Final Notice of Intent to Levy.
What is a 'pyramiding' tax problem in the context of IRS enforcement?
Answer: A pattern where a business continues to accumulate new payroll tax liabilities while existing ones remain unpaid
Pyramiding occurs when a business consistently fails to deposit payroll taxes and continues to incur new liabilities, causing the debt to grow rapidly.
Which IRS form is used to request a Collection Due Process hearing?
Answer: Form 12153
Form 12153 (Request for a Collection Due Process or Equivalent Hearing) is used to formally request a CDP or Equivalent hearing with the IRS Office of Appeals.
What is the purpose of the IRS's Taxpayer Bill of Rights as it relates to collections?
Answer: It enumerates 10 fundamental rights taxpayers have when dealing with the IRS, including the right to a fair and just tax system
The Taxpayer Bill of Rights (TBOR), codified in IRC §7803(a)(3), identifies 10 fundamental rights that apply throughout the collection process.
When can the IRS issue a jeopardy levy without providing the standard 30-day advance notice?
Answer: When the IRS believes collection is in jeopardy because the taxpayer is placing assets beyond reach or leaving the country
A jeopardy levy under IRC §6861 allows immediate seizure without the usual 30-day notice when the IRS determines that collection is in jeopardy.
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