And they don't proceed if the taxpayer is currently in
Posted on: May 3, 2021 at 22:26:49 CT
SparkyStalcup MU
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appeals or tax court.
The code you cite is procedure after an audit that is agreed to by the taxpayer or not agreed to, but the taxpayer fails to appeal to either IRS appeals or tax court after being served with a statutory notice of deficiency.
And, the IRS usually waits quite a while before they start seizing property. The taxpayer has many, many chances to pay their deficiency.