Tax Brake with Robert G. Nath, Esq.

Naturally, some took too much advantage of these, and the IRS Commissioner has begun discussions with Congress on cutting back. The lead culprit is the Collection Due Process Hearing, a provision of the 1998 law that permits you to STOP collection (for a time) simply by sending a request for collection due process hearing to the IRS. The agency made it easy, too, by sending you the forms right along with the offending collection notice. What could be simpler?

Another provision that some spoilers overused was a section that provided for termination of IRS employees and loss of benefits if the employee violated the revenue laws. What could be easier, and harder on morale, than to file a complaint and asking for that “relief?” Nothing, according to some abusers. That provision is also on the chopping block.

But the Commissioner is also asking for MORE flexibility in the IRS' authority to settle cases through compromise, a welcome change that can only benefit well-intentioned taxpayers.

The severe impact on the IRS of the 1998 legislation, and this likely pullback, were predictable - and predicted - by experienced practitioners when the 1998 legislation was passed. It's only slightly ironic that the Commissioner himself endorsed the 1998 legislation before assuming office. Stay tuned for further developments.

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