The IRS Small Business/Self-Employed Division Sept. 29 reissued interim guidance for issuing a notice of intent to levy/notice of a right to a hearing in a collection field function to a taxpayer.
In SBSE-05-0911-081, dated Sept. 26, the memorandum said after issuing Letter 1058 to a taxpayer, 15 extra days must elapse after the 30-day period before levying a taxpayer.
This is to allow for the possibility that the taxpayer mailed a request for a hearing on the 30th day of the period, the memorandum said.
The earlier guidance, SBSE-05-0910-051, was issued Sept. 27, 2010.
Read more at: Tax Times blog