The U.S. Tax Court held that taxpayers were precluded from challenging their underlying tax liabilities for section 6707 penalties in a collection due process (CDP) hearing. The taxpayers had received ...

The Supreme Court on Thursday held that the Tax Court lacked jurisdiction over a taxpayer’s collection due process (CDP) appeal of a proposed tax levy once the underlying tax liability was satisfied, ...

If you have outstanding tax debts, the Internal Revenue Service (IRS) might be ramping up efforts to collect what you owe. The IRS has powerful collection tools, such as garnishing your wages or ...