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There are important differences as to how to respond when the IRS comes calling:

A. Tax Audit

This is a civil examination, only money, extra tax, penalties and interest are involved. There are procedures, with time limits, that can be utilized to protect your rights. Timing is important; do not delay to respond to IRS notices or other writings. Consult a competent and knowledgeable tax professional immediately. We hope it is us.

B. Collection Due Process Procedures

This is a civil procedure. This procedure applies to collection tax matters. The tax has already been assessed. The IRS is now trying to collect the tax by lien or levy. When the IRS issues Notices of Intention To File A Tax Lien or Final Notice of Intention To Levy, you have only 30 days from the date of the Notice to respond. The response should be on IRS Form CDP 12153. Again, timing is important. Consult your tax professional immediately. We hope it is us.

C. Criminal Investigation

This is a matter which could result in imprisonment, fine or both. If you receive a notice or contact form the IRS Criminal Investigation Division through an agent who identifies him or herself as a Special Agent or Criminal Investigator, you must not make any statements. The United States Constitution guarantees you have the right to remain silent. Please contact us immediately by phone, e-mail, or fax, and set an immediate appointment to discuss your situation, and how to appropriately respond to protect your rights.