In CJ Weiss, 147 TC -, No. 6, an attorney filed a request for a Collection Due Process Hearing (CDP) one day late. Filing late will typically make the practitioner only eligible for an equivalent hearing. The good aspect of the equivalent hearing is the statute of limitations does not freeze like it does for a CDP Hearing.
After levy notice is mailed, practitioners have 30 days to respond in order to get a CDP Hearing. If it is after the 30 days, they will receive an equivalent hearing.
In this case, the levy notice used a date that was earlier than the date of mailing. The attorney filing his request for a CDP Hearing used the date of the levy notice when calculating the 30 days. However, when the levy notice is prior to the date of mailing, it is the mailing date that practitioners need to use when calculating the 30 days to respond. This means his CDP request was actually timely filed, which then suspended the statute of limitations for the CDP Hearing.
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