Case: 30-Day Deadline to Request CDP Hearing Is Subject to Equitable Tolling (T.C.) (IRC §6320)

The 30-day deadline in I.R.C. §6320(a)(3)(B) to request a collection due process (CDP) hearing can be equitably tolled by the IRS Independent Office of Appeals (Appeals), the U.S. Tax Court held, remanding the collection action to Appeals to determine whether the taxpayer’s situation warranted equitable tolling. The taxpayer, taxable as a corporation, filed its request for a CDP hearing one day after the deadline set forth in the IRS’s notice of federal tax lien. Appeals determined that the hearing request was untimely and instead provided the taxpayer with an equivalent hearing; however, the taxpayer argued that the deadline should have ...