Procedures Provided on Incorrectly Addressed Hearing Requests

Affected IRM: 8.22.5

Date: June 25, 2020

MEMORANDUM FOR:
Director, Collection Appeals
Director, Account & Processing Support (East)
Director, Account & Processing Support (West)

FROM:
Steven M. Martin
Director, Appeals Case & Operations Support

SUBJECT:
Interim Guidance Concerning the Timeliness of Collection Due Process (CDP) Hearing Requests

This memorandum provides guidance for Appeals Officers who work CDP cases. The memorandum provides clarification of CDP timeliness determinations resulting from certain SB/SE lien and levy notices that list more than one IRS address for responding.

Purpose: This memorandum serves to provide guidance for making timeliness determinations in certain CDP cases, in response to Chief Counsel's technical advice memorandum, PMTA-2020-02, dated December 12, 2019.

Background: In order to receive a CDP hearing, taxpayers must send the hearing request to the IRS address as directed on the CDP notice. See 26 CFR 301.6320-1(c)(2) and 301.6330-1(c)(2), (both Q&A-C6). Following section 7502(a)(2), if postmarked timely, the request will be deemed timely even if it was not received timely. The Chief Counsel technical advice memorandum clarified that a request for a CDP hearing should be determined to be timely, based on the postmark date, if sent to any IRS address appearing on a CDP lien or levy notice.

Procedural Change: The timeliness of the appeal should be determined based on the guidance that follows this memorandum, and is effective for all cases in Appeals for which an “ACAP” date has not been entered.

Effect on Other Documents: This guidance is effective beginning July 6, 2020 and will be incorporated into the IRM within two years of the date of this memorandum.

Contact: Questions concerning this guidance may be directed to Appeals Sr. Analyst Timothy J. Sample. Appeals employees should elevate questions through their management chain following established procedures on How to Contact an Analyst.

Attachment:
Revisions to Appeals' IRM

cc: 
www.irs.gov

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Revisions to Appeals' IRM:

8.22.5.3.1 (MM-DD-YYYY)
Determining Timeliness — General Procedure

(1) The taxpayer's request for a CDP hearing must be in writing and requested within the prescribed time period. Some CDP notices contain both an address for requesting a hearing and an address for making payments. The written request for a CDP hearing should be sent or hand-delivered to an IRS office and address shown on the CDP notice.

(2) If a taxpayer mistakenly sends a timely hearing request to a different address on the notice, treat the postmark or transmission date as the date to determine timeliness.

(3) The following table reflects the requirements for various manners of delivery:

Delivery Method	How Hearing Request Must be Made
Mail	Timely mailed to an IRS address listed in the CDP notice
Fax or E-fax	Timely transmitted to the fax or E-fax number listed in the CDP notice.
Hand-Delivery	Timely received at the address of an IRS office listed in the CDP notice. See also IRM 8.22.5.3.1.3 for guidance on hand delivery to an IRS Taxpayer Assistance Center

Note: A taxpayer may also respond by submitting their hearing request to a Revenue Officer (RO). If timely submitted by mail, fax or hand-delivery to the RO, consider the request timely.

8.23.5.3.2 (MM-DD-YYYY)
Documentation Requirements — CDP Statute Controls and Verifications

(3) The following tables reflect the TC 520 cc 76/77 dates for various manners of delivery and receipt of the hearing request. Note that a CDP notice may contain more than one address for a taxpayer's response (for example, the address for submitting the hearing request and the address for submitting the payment voucher) and a taxpayer may inadvertently send the hearing request to an address on the notice other than the one for requesting a hearing.

If the hearing request is delivered by mail to any of the addresses shown on the CDP notice . . .

And was received . . .	And is postmarked . . .	For Delivery to . . .	Then the TC 520 cc 76/77 Date is . . .
Timely	Timely	An IRS address listed in the CDP notice	The received date
Untimely	Timely	An IRS address listed in the CDC notice	The postmark date

If the hearing request is hand-delivered . . .

And was received . . .	And Delivered to . . .	The TC 520 cc 76/77 date is . . .
Timely	The person named in the CDP notice or any IRS Taxpayer Assistance Center (TAC)	The received date
Timely	At any address (besides a TAC) other than as directed on the CDP notice	The request is not timely. No TC 520 cc 76/77 date is input

If the hearing request is submitted electronically (via fax or E-fax) . . .

And was received . . .	And received by . . .	The TC 520 cc 76/77 date is . . .
Timely	An IRS fax or E-fax number listed in the CDP notice	The date of transmission by the sender

Note: A sender's electronic transmission may be mistimed or misdated. If this occurs, if timely receipt can otherwise be verified, consider the request timely.

Exception: A CDP hearing request may be submitted to a Revenue Officer (RO). If timely submitted by mail, fax or hand-delivery to a RO, consider the request timely.