Example.

Example. The following example illustrates the principles of this paragraph (b):
(c) Requesting a CDP hearing -
(1) In general. When a taxpayer is entitled to a CDP hearing under section 6330, the CDP hearing must be requested during the 30-day period that commences the day after the date of the CDP Notice.
(2) Questions and answers. The questions and answers illustrate the provisions of this paragraph (c) as follows:

Source

26 CFR § 301.6330-1


Scoping language

None
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