An Audit Reconsideration May Prevent You From Disputing the Tax Through a CDP Hearing
On March 12, 2020, the Tax Court in the case of Lander v. Commissioner, 154 T.C. No. 7 adopted the opinion of Special Trial Judge Guy, holding that a taxpayer who had not received a notice of deficiency (NOD) could not litigate the merits of his tax liability in a Collection Due Process (CDP) hearing… Read More »