Image by Stephen Cummings via Flickr CDPH Hearing Issues Gone Bad #2 26 U.S.C. § 6330(e) provides that as soon as a Collection Due Process Hearing (CDPH) is timely requested “the levy actions which are the subject of the requested hearing…shall be suspended for the period during which such hearing, and appeals therein, are pending…” [...]

CDPH Hearing Issues Gone Bad #1 26 U.S.C. § 6330(e) contains a provision that is little known and underutilized by people facing an IRS levy of their bank account or paycheck. That subsection provides in pertinent part: “(e)  Suspension of collections and statute of limitations “(1) In general “… if a hearing is requested under [...]