|
Posted by Paultry on August 25, 2008, 11:38 pm
Please log in for more thread options
Phil Marti wrote:
> "Dick Adams" wrote:
>
>> I ran into this on the ABA-TAX listserv. A NJ CPA
>> filed a lawsuit. I'm not sure who all he is suing.
>> It may be a combination of the IRS,the TIGTA, and
>> a few revenue officers.
>>
>> He has has some RO's trying to pursuade clients who
>> had not already signed POA's not to sign one and to
>> persuade clients who had already signed POA's to
>> void them. After complaining to the office of the
>> Treasury Inspector General for Tax Administration,
>> he has been threatened with having his license
>> revoke for filing a the complaint!
>
> The scant facts presented, if there are any, would easily fit the scenario
> of an obstructive rep who is being bypassed by Collection in accordance with
> established procedures and considered for suspension by TIGTA for violations
> of conduct rules for reps.
Your obstructive rep theory is probably correct, but the
practitioner's assertion that ROs are trying to persuade
clients not to deal with him is not consistent with bypass
procedures. Field Collection can bypass a POA for cause on
a case-by-case basis. Once a bypass determination and
notification have been made by management, there is no need
to persuade the TP to void the POA. A blanket suspension of
the POA for future cases must come from the Director of
Practice or the courts. With all of the legal pitfalls
faced by ROs since '97, it's hard to imagine any would be
foolish enough to attempt to circumvent the readily
available bypass process.
--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2007) - All rights reserved. >>
<< ------------------------------------------------------- >>
|