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Part 25. Special Topics

Chapter 15. Relief from Joint and Several Liability

Section 1. Introduction

25.15.1  Introduction

25.15.1.1  (03-21-2008)
Purpose of Manual

  1. The purpose of this multi-functional Internal Revenue Manual (IRM) is to provide both technical and procedural guidance on relief from joint and several liability and relief from application of community property laws.

  2. This manual includes technical relief provisions available after the IRS Restructuring and Reform Act of 1998 (RRA 98). It also includes the procedural guidance necessary to process the joint and several liability relief cases for all Internal Revenue Service (IRS) functions with references to appropriate IRM sections.

  3. Refer to LEM 25.15.1 for additional information.

  4. If during, a taxpayer contact or a review of taxpayer documents it appears a hardship situation exist, complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order) and refer the taxpayer to TAS. Refer to IRM 13.7.2, for Taxpayer Advocate Service (TAS) case criteria and IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines for more information.

25.15.1.1.1  (09-01-2006)
Websites

  1. Additional information regarding procedural and technical aspects of the Innocent Spouse program is available on the IRS Innocent Spouse website. Refer to LEM 25.15.1.6 for the website address.

  2. Refer to LEM 25.15.1.6 for the website address to use if it is necessary to determine who updated the Innocent Spouse Tracking System.

25.15.1.1.2  (09-01-2006)
Other IRMs Pertaining to Examination Programs

  1. Other IRM chapters provide information on single topics that pertain to more than one function. Compliance employees are responsible for researching and utilizing information contained in all reference materials. The following is a list of IRM chapters pertaining to Examination programs (not all inclusive):

    • IRM 1.4.17, Compliance Managers in Organizations, Finance and Management, Resource Guide for Managers

    • IRM 1.5, Managing Statistics in a Balanced Measurement System

    • IRM Part 3, Submission Processing

    • IRM Part 4, Examining Process

    • IRM 4.3, Midwest Automated Compliance System (MACS)

    • IRM 4.4, AIMS/Processing

    • IRM 4.13, Audit Reconsideration

    • IRM 4.14, Statutory Notices of Deficiency Handbook

    • IRM 4.20, Examination Collectibility Handbook

    • IRM 4.23, Employment Tax

    • IRM 4.25, Estate and Gift Tax Handbook

    • IRM 4.27, Bankruptcy

    • IRM 4.29, Partnership Control System (PCS)

    • IRM 4.31, Flow-through Entity

    • IRM 5.1.18,, Locating Taxpayers

    • IRM Part 8, Appeals

    • IRM Part 9, Criminal Investigation

    • IRM 9.1, Criminal Investigation Mission, Authority, Organization, and Directives

    • IRM 11.3, Disclosure of Official Information (see also IRM 21.1.3.2, General Disclosure Guidelines)

    • IRM Part 13, Taxpayer Advocate Service

    • IRM 20.1, Penalty Handbook

    • IRM 20.2, Interest Manual

    • IRM 21.1, Accounts Management & Compliance Services Operations

    • IRM 21.3, Taxpayer Contacts

    • IRM 21.3.7, Processing Third Party Authorizations on the Centralized File

    • IRM 25.1, Fraud Handbook

    • IRM 25.2, Information and Informants' Reward

    • IRM 25.6, Statute of Limitations

    • IRM 25.12, Delinquent Return Refund Hold Program

25.15.1.2  (03-21-2008)
Joint and Several Liability

  1. Married taxpayers may elect to file joint returns with their spouse . See IRC 6013(a).

  2. IRC 6013(d)(3) provides that a husband and wife who file a joint return under IRC 6013(a) have joint and several liability with respect to the income tax liability. This means each spouse is individually responsible for:

    • The accuracy and completeness of the return; and

    • The payment of the income tax liability as reported on the return as well as any additional tax, penalties, additions to tax, and interest.

  3. Thus, under the joint and several liability concept, each spouse is responsible for the entire income tax liability even though all or part of the liability arises from income earned by or a deduction attributable to the other spouse.

  4. An election to file a joint return may only be revoked before the due date of the return, including extensions. However, an executor or administrator may revoke a joint return election made by a surviving spouse within one year of the due date of the surviving spouse’s return, including extensions (time for filing such return). See Treas. Reg. § 1.6013-1(d)(5).

25.15.1.2.1  (03-21-2008)
Available Relief

  1. Taxpayers filing joint returns may be relieved of income tax liability under certain conditions. Married taxpayers filing separate returns in community property states may be relieved of income tax liability under certain circumstances. See IRM 25.15.5 for explanations on Community Property laws.

  2. If the income tax liability is relieved under IRC 6015, related penalties, additions to tax, additional amounts, and interest are relieved.

25.15.1.2.2  (09-01-2003)
Confusion with Other Provisions

  1. The expanded relief provisions contained in this manual should not be confused with other provisions which may also provide relief to joint filers, such as relief available to an injured spouse. See IRM 25.15.1.2.5.

25.15.1.2.3  (03-21-2008)
Return Signed Under Duress

  1. If a spouse claims he or she signed the joint tax return under duress or was coerced into signing it, the election to file a joint return may be invalid. In that case, the issue of relief from joint and several liability is not applicable. However, CCISO should work the duress issue along with the Form 8857 claim. If only one spouse signs the return, See IRM 25.15.1.2.9. . To establish a return was signed under duress, the taxpayer must demonstrate:

    1. the taxpayer was unable to resist demands to sign the return; and

    2. the taxpayer would not have signed the return except for the constraint applied by the other party. See, e.g. Stanley v. Commissioner, 45 T.C. 555 (1966); Brown v. Commissioner, 51 T.C. 116 (1968).

  2. A signature made involuntarily or under duress is not a valid signature. Therefore, the election to file a joint return is not valid.

  3. The individual claiming duress is not jointly or severally liable for liabilities arising from such a return if the return was indeed signed under duress.

  4. The account should be adjusted to reflect a married filing separate return being filed by both spouses.

  5. A married filing separate tax return may need to be secured from the spouse claiming to have signed under duress if a return is required for the period or if the taxpayer may have been entitled to a refund.

    Note:

    There are certain credits not available when spouses file separate returns.

  6. A requesting spouse (RS) who raises the issue of duress and later determines he or she would owe more tax if he or she filed separately, may choose not to pursue the issue of duress.

    Note:

    Line 11 of the Form 8857 asks the RS whether the return was signed under duress.

  7. The determination of whether or not an income tax return was jointly filed presents a question of fact. The resolution of the factual issue should focus on the intention of the parties or taxpayers for the return in question. For a discussion of the factors to consider when making the determination, reference can be made to United States v. Kramer, 1983 U.S. Dist. LEXIS 15951, 52 A.F.T.R.2d 83 5630, (D. Md.1983) and the cases cited therein.

25.15.1.2.4  (03-21-2008)
Forged Signatures

  1. When a spouse establishes his or her signature on a joint return was forged and there was no tacit (implied) consent to the return as filed, the joint election is invalid. Again, the relief from joint and several liability provisions do not apply. See IRM 25.15.7.13.5.1, Tacit Consent Factors.

  2. The individual claiming his or her signature was forged is not jointly or severally liable for liabilities arising from such a return if the signature was indeed forged. However, CCISO should work the forged signature issue, along with the Form 8857 claim.

    Note:

    Line 11 of the Form 8857 asks the RS whether the signature was forged.

  3. The account should be adjusted to reflect a married filing separate return and the liability associated with the other spouse only.

  4. A married filing separate tax return may need to be secured from the spouse claiming forgery if a return is required for the period, or if the taxpayer may have been entitled to a refund.

    Note:

    There are certain credits not available when spouses file separate returns.

  5. A RS who raises the issue of forgery and leter determines he or she would owe more tax if he or she filed separately, may choose not to pursue the issue of forgery.

  6. In situations where the spouse claiming forgery failed to file despite having a filing requirement, the circumstances surrounding the alleged forgery should be investigated. An interview with the other spouse should be considered when developing the tacit consent issue.

  7. Consider referring the individual who forged the signature and any other individual associated with the forgery to the Criminal Investigation Division.

25.15.1.2.5  (03-21-2008)
Injured Spouse Claims

  1. IRC 6402(a), (c), (d), and (e) require that a taxpayer’s overpayment be applied to any outstanding Federal tax, past-due child support, Federal agency debt, or past-due State income tax obligation, prior to crediting the overpayment to a future tax or making a refund. This application of a tax overpayment is called a refund offset.

  2. A spouse may file an Injured Spouse claim on Form 8379, Injured Spouse Claim and Allocation, to recover part or all of a joint refund transferred to pay the separate liabilities of the other spouse.

  3. Where a taxpayer is making an Injured Spouse claim but mistakenly uses Form 8857, Request for Innocent Spouse Relief, advise the taxpayer of the difference and mail Letter 3657C along with Form 8379.

  4. Refer to IRM 21.4.6, Refund Offset, for additional information on injured spouse procedures and the refund offset program.

25.15.1.2.6  (03-21-2008)
Fraud Penalty

  1. IRC 6663(c) provides that in the case of a joint return, the imposition of the fraud penalty shall not apply to a spouse, unless some part of the underpayment is due to the fraud of such spouse.

  2. Where the fraud penalty is assessed against a spouse without appropriate development and explanation, that spouse should be relieved of such assessment pursuant to IRC 6663(a) and not IRC 6015. IRC 6015 does not provide for relief from penalties and interest separate from tax.

25.15.1.2.7  (03-21-2008)
Offer in Compromise (OIC)

  1. A taxpayer may file an offer to compromise his or her outstanding tax liability for a lesser amount where the taxpayer’s assets and income are insufficient to pay the full amount, where there is doubt as to the taxpayer’s liability, or where due to exceptional circumstances, requiring full payment of the tax would cause an economic hardship or be unfair and inequitable.

  2. An accepted OIC conclusively settles the taxpayer's liability specified in the offer. See Treas. Reg. § 301.7122–1(e)(5). Once an OIC is accepted, the taxpayer may not contest the amount of the liability. Therefore, a taxpayer with an accepted OIC cannot file a claim for relief from any liability covered by the OIC. This is true even if the taxpayer later defaults on the accepted OIC.

  3. If a spouse requesting relief from joint and several liability was not a party to the other spouse’s accepted offer in compromise, then that spouse may file a claim for relief from liability.

  4. If there is a pending OIC (IDRS TC 480), advise the taxpayer of the consequences if the OIC is accepted. For example, the acceptance of an OIC precludes the taxpayer from subsequently being considered for relief from joint and several liability for the same tax period.

  5. If relief from joint and several liability is the only issue present in an OIC (i.e. the taxpayer submits a doubt as to liability offer), suggest the taxpayer withdraw the offer and file Form 8857. If the taxpayer does not withdraw the OIC, process the OIC pursuant to the procedures in IRM 25.15.6.6 . The taxpayer may submit another OIC if relief is not granted through the innocent spouse provisions.

25.15.1.2.8  (03-21-2008)
TEFRA Settlement Agreements

  1. Generally, a RS is not entitled to relief for any liability determined by a closing agreement. An exception to this rule is a settlement agreement under IRC 6224(c) entered into while the RS was a party to a pending TEFRA partnership proceeding with respect to partnership items, or penalties, additions to tax, additional amounts and interest related to adjustments to partnership items under the unified partnership audit and litigation procedures for IRC 6221 through IRC 6234 TEFRA. See Treas. Reg. § 1.6015–1(c)(2).

  2. This exception does not apply to:

    1. a settlement agreement under IRC 6224(c) entered into while the RS was not a party to a pending TEFRA partnership proceeding. For example, when a partner files a bankruptcy petition, he or she ceases to be a party to a pending TEFRA partnership proceeding and partnership items convert to non-partnership items.

    2. non-partnership items. If the settlement agreement referenced above includes both partnership items (including affected items) and non-partnership items, the RS is not entitled to relief for the portion of the liability relating to the non-partnership items.

    3. affected items. See Treas. Reg. § 1.6015–1(c)(2) and Treas. Reg § 1.6015–1(c)(3) for examples.

25.15.1.2.9  (03-21-2008)
Joint Assessment/One Signature

  1. A deficiency assessed on a joint account based on the signature of only one spouse is generally not a valid assessment with respect to the non-signing spouse. This also applies if the spouse did not sign an amended return. There can be a binding joint return even if one spouse failed to sign the return, if the parties' intended to file a joint return. Thus, one must examine the parties intentions to ascertain whether the absence of one signature invalidated the return. See Federbush v. Commissioner, 34 T.C. 740 (1960), aff’d, 325 F.2d 1 (2d Cir.1963).

  2. If an invalid assessment was made against a non-signing spouse, the IRS may not ba able to assess the proper amount against the non-signing spouse because the statute of limitations may have expired. See IRM 25.15.9.1.4, Barred Statute One Signature (BSOS).

  3. When this occurs, complete the attachment as shown in Exhibit 25.15.9-1 and place in the case file.

  4. If the Assessment Statute Expiration Date has more than 1 year remaining, refer to LEM 25.15.1.

25.15.1.3  (03-21-2008)
Reserved

  1. Reserved.

25.15.1.4  (09-01-2003)
RRA 98

  1. RRA 98 substantially expanded the relief from joint and several liability with the enactment of IRC 6015 (RRA 98 § 3201(a)).

25.15.1.4.1  (09-01-2006)
IRC § 6015

  1. IRC 6015 allows for three types of relief:

    1. Innocent Spouse Relief — IRC 6015(b);

    2. Election to Allocate a Deficiency — IRC 6015(c); and

    3. Equitable Relief — IRC 6015(f).

  2. See IRM 25.15.3, Technical Provisions of IRC 6015, for more details.

  3. See IRM 25.15.5, Relief from Community Property Laws/Community Property States, for details on the IRC 66(c) relief provisions.

25.15.1.4.2  (03-21-2008)
IRC § 6015 Effective Date

  1. IRC 6015 is effective for:

    • Unpaid balances as of July 22, 1998; and

    • Liabilities arising after July 22, 1998.

  2. In determining the amount unpaid as of 7/22/98 use the date (cycle date) of payment when such payment was applied to the account.

    Example:

    John and Mary Doe had an outstanding balance on their jointly filed 1995 tax return when they timely filed their 1997 tax return, in August of 1998 with a valid extension, it showed an overpayment of $3,000. The IRS applied the $3,000 overpayment to pay the 1995 liability pursuant to IRC 6402.
    The 1997 overpayment satisfied the 1995 tax liability in full. The taxpayer now requests relief under section 6015 with respect to the $3,000 overpayment from 1997 that was applied toward the 1995 liability. In these circumstances, the date the tax liability was paid is the date that the Service credited the 1997 overpayment to the 1995 liability. Because the taxpayer did not file the 1997 return until August of 1998, a refund offset could not have been scheduled to transfer to the 1995 module until some time after August. Thus, an unpaid balance existed on July 22, 1998.


25.15.1.5  (03-21-2008)
Reserved

25.15.1.6  (03-21-2008)
Form 8857, Request for Innocent Spouse Relief

  1. Taxpayers may request relief from joint and several liability on Form 8857, Request for Innocent Spouse Relief, or a similar statement containing the same information signed under penalties of perjury.

    Note:

    A representative, authorized by a properly completed Form 2848, Power of Attorney and Declaration of Representative, may sign Form 8857on behalf of a RS.

  2. One Form 8857 (revised June, 2007) may be used to request relief for three years. Prior revisions of Form 8857 or a statement may be used to request relief for multiple years if the information necessary to make a determination is substantially the same. Taxpayers must file separate forms if they seek relief for more than three years.

25.15.1.6.1  (03-21-2008)
Routing of Form 8857

  1. Any office receiving a Form 8857 that does not have an open exam or an assigned Status 26 collection case for the RS should date stamp and immediately (within 10 business days) mail the form to:
    IRS
    Stop 840F
    PO Box 120053
    Covington, KY 41012

25.15.1.6.2  (03-21-2008)
Time Period for Making the Request

  1. Taxpayers seeking relief under IRC 6015 must file a request no later than 2 years from the first collection activity occurring after July 22, 1998, against the RS. See IRC 6015(b)(1)(E) and IRC 6015(c)(3)(B). See IRM 25.15.3.4.4 for a definition of "collection activity."

  2. The two-year statute of limitations for filing a section 6015 claim also applies to claims filed seeking relief under IRC 6015(f). For claims filed on or after November 1, 2003 or for claims filed before November 1, 2003, for which no preliminary determination letter was sent as of November 1, 2003, see Revenue Procedure (Rev. Proc.) 2003–61, 2003-2 C.B. 296, which superseded Revenue Procedure 2000–15, 2000–1 C.B. 447. For all other claims see Rev. Proc. 2000–15 . See also Treas. Reg § 1–6015–5(b)(1).

  3. Requests for relief in the form of a refund must also be filed within the normal time frame for filing a claim for refund (RSED). In order to be timely, a claim must be filed within the later of:

    • 2 years from the date of payment, or

    • 3 years from the date the return is filed.

  4. Refunds are not permitted under IRC 6015(c), and certain criteria must be met to get a refund under IRC 6015(f). See Rev. Proc. 2003–61 and IRM 25.15.3.8.2.2 for IRC 6015(f) refund limitations. Refunds are permitted under section IRC 6015(b) as long as the RS made payments and the requirements of IRC 6511 have been met.

    Note:

    Question 2 of Form 8857, will be considered in determining if the RS wants payments (e.g. TC 610, 670, etc.) refunded. When a RS's overpayment was offset to the year for which he/she is requesting relief, assume he/she wants a refund of the offset.

25.15.1.7  (03-21-2008)
Prohibition Against Collection Actions

  1. The IRS is prohibited from taking certain collection actions against a RS, from the time the claim is filed under IRC 6015(b), IRC 6015(c) or IRC 6015(f) (if the liability is unpaid as of 12–20–06 or does not arise until after 12–20–06),

    1. until the taxpayer signs a waiver of the restrictions ( Form 870-IS),

    2. the 90 day period for petitioning the Tax Court expires, or

    3. if a Tax Court petition is filed, until the Tax Court decision becomes final. IRC 6015(e)(1)(B).

    Notwithstanding these rules, if the RS appeals the Tax Court decision, the Service may resume the collection of the liability from the RS on the date the RS files the notice of appeal, unless the RS files an appeal bond pursuant to IRC 7485.

    Note:

    Because the RS may be denied a refund of amounts collected during the pendency of the appeal, the Service has made a policy decision not to begin collection after a notice of appeal has been filed unless the expiration of the collection statute or collection will be jeopardized by the delay.

  2. However, collection actions against the non-requesting spouse (NRS) during this period are not prohibited and should continue.

25.15.1.8  (03-21-2008)
Statute of Limitations on Collection

  1. Under IRC 6015(e)(2)IRC , the collection statute (CSED) is suspended for the period for which the Service is prohibited from taking certain collection actions (see IRM 25.15.3.4.5), plus an additional 60 days. Generally, under current law, the Service is prohibited from collection and the CSED is suspended from the filing of the claim for relief ( Form 8857) until the earlier of

    1. a waiver is filed ( Form 870–IS);

    2. until the expiration of the 90-day period for filing a Tax Court petition, or

    3. if a Tax Court petition is filed, until the Tax Court decision becomes final.

  2. IRC 6015(e) was amended by the Tax Relief and Health Care Act of 2006 on December 20, 2006, so that most claims for relief made solely under IRC 6015(f) result in a prohibition on collection and a suspension of the CSED. As a result, the Service revised Form 8857 as of June 2007 to no longer ask a RS to specifically request under which subsections of section 6015 the RS is seeking relief. Instead, the Service will consider relief under subsections (b), (c), and (f) when a claim for relief is received on the Form 8857 with a revision date of 6/2007.

  3. Because of the amendment to IRC 6015(e) and the revision to Form 8857, treat any claim for relief filed on or after December 20, 2006, as suspending the CSED from the date the claim was received, no matter which revision of Form 8857 is used by the RS. Likewise, consider the RS’s claim for relief under all subsections of IRC 6015 no matter which revision of Form 8857 is used by the RS.

  4. For claims for relief filed before December 20, 2006, for which the RS only requested relief under IRC 6015(f), the prohibition on collection and suspension of the CSED start on December 20, 2006, and not on the date the claim for relief was received. If the claim for relief filed before December 20, 2006, also included an election under (b) or (c), then the prohibition on collection and suspension of the CSED do begin on the date the claim for relief was received.

  5. See IRM 25.15.2.4.2 for rules for inputting TC 971/972 codes that control the prohibition on collection and the CSED.

25.15.1.9  (03-21-2008)
Notification Requirement

  1. RRA § 3501 requires IRS to notify all joint return filers of their rights to relief from joint and several liability in all appropriate publications. See Publication 1, Your Rights as a Taxpayer, Publication 971, Innocent Spouse Relief, and Publication 594, What You Should Know About The IRS Collection Process; and Form 1040 series instructions.

  2. Discuss joint and several liability, as well as the availability of Innocent Spouse relief, during the first contact with taxpayers who might qualify. Document this discussion on Form 9984, Examining Officer’s Activity Record , or other approved activity record used by your function.

  3. RRA § 3201(d) requires IRS, whenever practicable, to send any notice related to a joint return separately to each individual filing a joint return.

25.15.1.9.1  (03-21-2008)
Power of Attorney (POA)

  1. If there is a POA on file, (check IDRS CC CFINK) all required contact must be made with the POA and the taxpayer, as reflected in item 7 of the Form 2848.

  2. If in doubt as to whether the POA is still valid, contact the representative or RS. Restrict communication to obtaining information necessary to determine the validity of the POA. If uncertainty involves a dispute between or among recognized representatives of a taxpayer, follow 26 C.F.R. § 601.508 (section 601.508 as reprinted in Pub. 216).

25.15.1.9.2  (03-21-2008)
Disclosure Rules

  1. IRC 6103(e)(1)(B) permits disclosure of a joint return, when requested in writing, to either spouse or authorized representative.

  2. IRC 6103(e)(7) permits anyone who is authorized to receive a return to also receive return information related to the return without written request under IRC 6103(e)(1)(B) if the disclosure would not seriously impair Federal tax administration.

  3. IRC 6103(e)(8) provides for disclosures pertaining to deficiencies assessed with respect to persons who have filed jointly but are no longer married or no longer reside in the same household. IRC 6103(e)(8) provides that, upon written request, certain limited information regarding one spouse must be disclosed to the other spouse, in writing, relative to tax deficiencies with respect to a jointly filed return.
    A written request, submitted by the taxpayer or the taxpayer’s authorized representative, is required if the taxpayer desires a written response pursuant to IRC 6103(e)(8) . The information provided under IRC 6103(e)(8) may also be provided under IRC 6103(e)(1)(B) in conjunction with IRC 6103(e)(7) without a written request.
    Pursuant to IRC 6103(e)(8), the following information must be disclosed in writing, upon written request of the taxpayer or the taxpayer’s authorized representative:

    • Whether the IRS has attempted to collect the deficiency from the other spouse;

    • The amount, if any, collected from the other spouse;

    • The current collection status (e.g., Bal Due, installment agreement, suspended); and

    • The reason for any suspension, if applicable (e.g. unable to locate, hardship).

      Note:

      Disclosure must be limited to the specific tax period associated with the requestor’s joint deficiency.

  4. Do not disclose the following information:

    • The other spouse’s new last name, location, or telephone number;

    • Any information about the other spouse’s employment, income, or assets; or

    • The income level at which a suspended account will be reactivated.

  5. Requests for information concerning divorced or separated spouses beyond that provided for in IRC 6103(e)(8) should be referred to the Disclosure Office. In an appropriate case the taxpayer or the taxpayer’s authorized representative may be instructed to make a Freedom of Information Act request.

25.15.1.10  (03-21-2008)
Administrative and Tax Court Review of Relief Determination

  1. The administrative appeal rights and Tax Court review of a relief determination is described below.

25.15.1.10.1  (03-21-2008)
Appeals Division

  1. In general, if relief is denied in whole or in part, the RS may appeal that determination to the IRS Appeals Division.

  2. If relief is granted in whole or part, the NRS may appeal that determination to the IRS Appeals Division. See Rev. Proc. 2003–19 , 2003-1 C.B. 371.

  3. See IRM 25.15.12, Appeals Procedures.

25.15.1.10.2  (03-21-2008)
Tax Court Review IRC § 6015

  1. Under IRC 6015(e) the RS may petition the Tax Court to determine the appropriate relief available if such petition is filed not later than the close of the 90th day after the final determination for relief under IRC 6015 is mailed or, if the IRS has not issued a determination after 6 months of filing the request. See IRC 6015(e)(1)(A).

  2. If a taxpayer petitions for redetermination of a deficiency under IRC 6213(a), the taxpayer may raise IRC 6015 as an affirmative defense.

  3. A taxpayer may raise IRC 6015 in a petition from a Notice of Determination in a collection due process proceeding under IRC 6320 orIRC 6330.


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