IRM Interim Guidance: Pilot Expansion of Rapid Response Appeals Process (IRC §6330)

Revision to Internal Revenue Manual 5.1.9, Collection Appeal Rights, that would provide interim guidance for an expansion test of the CDP Rapid Response Appeals Process (RRAP) procedures released January 19. The guidance would expand the criteria for CDP cases that qualify for RRAP processing under IRM 5.19.3.3.2.1, the IRS stated. The pilot program will include: (1) taxpayers requesting a timely CDP hearing regarding a levy or a combined levy and NFTL; (2) the taxpayer is in-business and owes more than $250,000 including accruals (on any BMF return) on the CDP tax periods or is an individual who owes more ...