Become a Creator today!Start creating today - Share your story with the world!
Start for free
00:00:00
00:00:01
037: IRS PPS - Liens for Taxes (§6321) Account Status, CDP, CSED (06/17/2024) - published on 02/15/2025
4 Plays2 months ago
- Discussion w/ IRS on 06/17/2024 - Account Status indicates your tax standing. CDP (Collection Due Process) offers appeal rights on collections, while CSED (Collection Statute Expiration Date) limits collection time. If your CSED passes, the IRS can no longer legally collect your tax debt. However, the debt remains, and the IRS may still retain records. Can the IRS still pursue collection actions after the CSED passes? No, the IRS cannot pursue collection actions after the CSED passes. However, they may still send notices or reminders about the debt.
The CSED affects:
- Individual Income Taxes: Taxes owed on personal income.
- Self-Employment Taxes: Taxes for self-employed individuals.
- Unreported Income Taxes: Taxes due from income not reported.
As the CSED date approaches, the IRS typically:
- Sends notices reminding the taxpayer of the outstanding debt.
- May review the account for potential collection actions if the debt remains unpaid.
- Often encourages resolution through payment plans or settlements to avoid upcoming expiration.
When the CSED is near expiration, the IRS may seek a judgment in court to extend the collection period. This can include:
- Filing a lawsuit: The IRS may file a suit to obtain a judgment, which can extend the CSED.
- Obtaining a lien: A judgment lien can be placed on your property, affecting your credit.
This action is typically taken to secure the debt if they believe it can still be collected. However, it’s essential to respond promptly to any legal notices.
A federal tax lien is the government’s legal claim against your property when you neglect or fail to pay a tax debt. The lien protects the government’s interest in all your property, including real estate, personal property and financial assets. A federal tax lien exists after:
The IRS:
- Puts your balance due on the books (assesses your liability);
- Sends you a bill that explains how much you owe (Notice and Demand for Payment); and
You:
- Neglect or refuse to fully pay the debt in time.
The IRS files a public document, the Notice of Federal Tax Lien, to alert creditors that the government has a legal right to your property.
Recommended
Transcript
Introduction to CDP Hearing and Lien Issues
00:00:01
Speaker
just a couple days ago. pra and Yeah, they had to write up a referral for you. Was there a collection due process happening? oh There was a while ago on a lien that was filed On the taxpayer, the taxpayer's spouse was upset because she did not file jointly with her husband. Her husband's been married separate for the last hundred years because of his tax debt. So we requested somebody look at it just to make sure that his wife, Gloria, because she owns the house and the her car and house was not recorded
00:00:53
Speaker
on the lien.
Confusion About CDP Hearing Status and Procedures
00:00:54
Speaker
It was just Steven Yanaco. That's what that was for, and I thought that was closed.
00:01:05
Speaker
thought what was closed I thought the CDP hearing was closed. oh It's still listed in a specific account. I mean, you know, specific status on errand, which is why somebody internally wrote up a referral just last week when you called in. Did they tell you that somebody would call you back within five days? Yes, ma'am. And I'm assuming that hasn't happened yet, correct? No. So I don't even think it's done. So that was on the 13th when the referral was done based on our current procedures. So it hasn't been the five days yet.
00:01:53
Speaker
but
00:01:57
Speaker
What I can do on my end, because it doesn't look like it was previously done, let me check this here.
Discussion on Lien Notice and Covered Years
00:02:07
Speaker
I just want to make sure that I at least place a hold on the account. Oh, thank you. For the notice status account, the ones that are not in this collection due process status. All right. But I just want to double check the procedures on that.
00:02:25
Speaker
I didn't know there were years that were not in the CDP. I thought all the years were. So, okay. So, it would just be the years listed on the lien notice.
00:02:51
Speaker
12 and 13. So those are the ones that we don't have the CSUN listed for, which makes sense based on the status. Let me look at one of the years. So we said...
00:03:15
Speaker
so that oh yeah I just want to look at it in a second way, just to make sure.
00:03:25
Speaker
Yeah, there's no defense listed for those, most likely because of the collection due process. Okay.
Clarifying CDP Coverage and Appeals Process
00:03:32
Speaker
and ah see here
00:04:03
Speaker
So based on the, what we use internally, what's based on the closing code that I'm seeing here,
00:04:12
Speaker
have you ever contacted the appeals customer service number? I'm thinking, let me think for a minute or a second. um Have we contacted appeals hearing? Yeah.
00:04:30
Speaker
um
00:04:35
Speaker
So we filed the CDP, a local revenue officer contacted us and we submitted a 433A package with all the supporting documentation. And then she, that revenue officer that was handling the CDP, I guess transferred it over. No, I don't think we've spoken to appeals yet.
00:05:08
Speaker
unless that revenue officer was acting in the shoes of appeals to handle the CDP. But no, I don't remember calling the appeals division or office officially or specifically.
00:05:56
Speaker
you reluctant to tell me something or
00:06:04
Speaker
information to tell you no that's not what i meant i'm trying to your
00:06:11
Speaker
You said the years 2004 through 2013 with no she said because the CDP is still in place and Then you can't tell you because that you can't tell me anything about those years. Is that what you're saying?
00:06:31
Speaker
I don't know anything about that. Okay. What about then the the years because those were filed relatively recently some of the 14, 15, 16, within two years.
Explanation of Notice and Levy Status for Different Years
00:06:57
Speaker
And then the ah later ones, 23, 22, 20, 19, 18, within a year, ah roughly. um He gave me, is it your opinion?
00:07:17
Speaker
16, 17, 18, 23.
00:07:26
Speaker
So I'm sorry, I turned my head. I didn't mean to do that. um so 2016 has March 25, 2034, 2017, March 11, 2034, 2018, April but Were you giving me this, you said? Yes. Okay, so what do you have for 16? March 25, 2034.
00:08:08
Speaker
Are you questioning the CSET though? Well, I guess those returns were filed in 2024. I can't remember well enough, but there's no CSET for 19, 20, 21, or 22. And I don't know if that's because of the CDP or not. I should look at the CDP form. That's what I should do.
00:08:34
Speaker
oh let's go through year by year sir i'm not answering your questions so but do you want me to start well you tell me then i know where to look what you're asking me well 2014 and 2015 are zero balance due they're paid in full i have questions about Well, generally, why isn't the, you said the lien covered 2004 through 2013, or no, that's not what you said. and like that and we name talk violence All right, so what's the status of this account right now, other than the fact that someone's coordinator is gonna call me back in five to 10 days? Is it suspended from levy?
00:09:33
Speaker
Well, all balances are right now at this point. I'm sorry, I missed that. Oh, what at this point? What? All balances are. All balances are what?
00:09:46
Speaker
Not subject to a levy at this point. Are not subject to a levy. Okay. Unless a levy was in place before the pandemic, things like that. No. That not be the case.
00:10:00
Speaker
All right. So 16, 17, and 18 are on what we call notice status. So that's why they have a CSID. So that's why they have a CSID. So that's why they have a CSID. OK. Yes. OK, notice status. OK.
00:10:18
Speaker
Yeah. And the others? So 16, 17, and 18 are in notice status. 17 is further along than 16 and 18 by one notice.
00:10:30
Speaker
Okay. And 19, 20, 21, and 22 are in the CDP status. Okay. Okay. And 23 is in collections. No. None of them are. None of them are. So what's 23? 23 is just the notice status as well. We just process the return.
00:10:59
Speaker
Oh, okay. So, only the first notice went out on 23. Okay. On June 3rd. So, does it tell you what notice, the as far as notice status goes, does it tell you what notice they're at in the chain? Like CP501. CP501, notice was sent.
00:11:29
Speaker
What was the last one cent? Does it tell you that? At what year though, sir, they could all be different? 2016.
00:11:41
Speaker
So let me bring it up year by year for you. 2016, we sent the CP-14 and the CP-503. OK. I know 2017.
00:11:59
Speaker
up 11 seconds.
00:12:18
Speaker
2017, we set the CP-504. Okay. I know 2018, please.
00:12:35
Speaker
twenty eighteen shows cp fourteen And and CP14 and the 503.
00:12:47
Speaker
1920, 21, and 22 are in CDP. And then 23, we probably sent out the CP14. Yeah. True. Okay. Any others? and I was just two weeks ago now. Okay. So if I can just rewind for one second, I'm not trying to irritate you. 2004 through 2013 are all in CDP status.
00:13:18
Speaker
Is that a correct step? 2004, 5, 6, 7, 8, 9, 10, 11, 12, 13, yes. OK, very good. um
00:13:35
Speaker
Well, I guess that's all I needed to find out, but I do have another taxpayer that um
00:13:44
Speaker
was charged interest out of the blue. He was on, well thank you so much for your time and help on Yennico. That's very helpful and I'll just wait for the, well you mentioned calling appeals. You were going to give me their telephone number you said? I was, yes, but we got sidetracked.
00:14:05
Speaker
Until we what? I said we got sidetracked.
00:14:11
Speaker
I'll give you the phone number. All right, I'll take it. Are you ready? Yes. So it's 559. 559. 233. 233. 1267. 1267. Let me confirm. 559. 233. 1267.
00:14:48
Speaker
Okay, Monday through Friday, 7 a.m. to 3 p.m. Pacific time. Okay, so that gives me till 6 p.m. where I am. um Now,
00:15:02
Speaker
um
00:15:07
Speaker
taxpayer if you don't mind i don't think it'll take my kind of faist hunt first yeah
00:15:48
Speaker
understand protocol. be 2023?
00:16:01
Speaker
ah Do I know the reason the taxpayer owes money for I guess his household's having a hard time with everything.
Payment Issues and Account Holds
00:16:20
Speaker
Are they making quarterly payments? He is this year. I'm sorry I interrupted you. Is he making quarterly payments what? That's fine.
00:16:30
Speaker
I said, does he know what estimated tax payments are? Yes, he does know. he's a hundred He's cognizant of that, and he's he's made his first quarter for 2024, 2000. He's going to make, well, he's supposed to make one today for 2000, second quarter. Oh, I guess, okay.
00:16:51
Speaker
Is that what's that? No, I was going to make a ah comment on my own account because I bounced a check that I got my bank accounts got hacked and I had to change bank accounts in the branch manner when she opened a new bank account she transferred everything over to the new account and I had already written a check I had forgotten out of the old account because I pay the IRS $650 a month and I'd settle up at the end of the year two or three thousand
00:17:25
Speaker
And it was returned. They charged me $25 and said, replace this check. Well, I already have.
00:17:34
Speaker
Whatever. I don't know. That's not even important. So. Did you want to do your, type up your notes and then get back, come back? Yeah. yes So let me place you on a brief three to five minute hold. Once this is done running, what I'm doing, I'm going to go ahead and place a hold on the account. Um, since we can't set up any kind of resolution or payment plan or anything like that, um, the one, the balances that are notice status, I'm going to place a hold on those. Okay. And I know the technical term and place a hold.
00:18:13
Speaker
Is that the IRS nomenclature?
00:18:20
Speaker
I'm sorry, what's the question? Stop, up, hold. Is there like a code number I'm supposed to reference or something on the transcript? No. Okay. No. That's just an internal. Let me place a hold on any kind of stop, any further notices from being issued. Oh, okay.
00:18:57
Speaker
So, again, the ones that I already noticed that if I can put the hold on here, the ones in CDP or Collection Due Process, I can ask. I understand. Excuse me. I need to do that as well.
00:19:10
Speaker
okay? Oh, wait um sure. All right, thanks. Hold on.