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Requesting a Collection Due Process Hearing for Notices Sent in March 2020

Posted on Apr. 27, 2020

The IRS has posted additional Q&As regarding the meaning of Notice 2020-23. The Q&As cover a range of topics and deserve a look from anyone with questions about the impact of Notice 2020-23. I wrote a post interpreting the Notice 2020-23 as, inter alia, extending the time for a taxpayer to file a Collection Due Process (CDP) request. Among other topics that it covers, Q&A 31 confirms my interpretation of the Notice. Here is the action Question and Answer:

A31. I received a Notice of Intent to Levy and Notice of Your Right to a Hearing from the IRS.  The Notice is dated March 16, 2020.  Normally, I would have 30 days to request an administrative Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals.  Has my time to request an administrative CDP hearing been postponed?

A31.  Yes.  Under the relief provided in Notice 2020-23, if the due date for requesting an administrative CDP hearing falls on or after April 1, 2020, and before July 15, 2020, that due date has been postponed to July 15, 2020.  Your Notice dated March 16, 2020, would ordinarily require you to request an administrative CDP hearing by April 16, 2020.  Under Notice 2020-23, your due date for requesting an administrative CDP hearing is postponed to July 15, 2020.

Taxpayers receiving CDP notices in March are the ones impacted by this Q&A. The Q&A only addresses the notice of intent to levy but the same result would apply to a CDP notice following the filing of a notice of federal tax lien. The extension will not apply to notices sent on March 1 because the time to file a CDP request for notices that start the 30 day period on March 1 will end before April 1, 2020 when Notice 2020-23 kicks in to create the extended period.

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