The right to a Tax Court appeal is available only if you file a timely Collection in Due Process (CDP) request. If you fail to file the request on time, the IRS instead gives you an Equivalent Hearing. The determination in an Equivalent Hearing is not..
About Kevin Pohle
Established in 1992, Kevin L. Pohle, CPA, LLC has been providing exceptional tax and accounting services to businesses and individuals throughout Western New York for over 20 years.