Use the USTC to defeat a Notice of Deficiency
Discover our rock-solid administrative solution in which you send letters through the mail and obtain a dismissal by the U.S. Tax Court without having to personally appear or hire an attorney.
Following the law is the correct process in dealing with the U.S. Tax Court, which is exactly what we do.
This is the ONLY WAY to DEFEAT the IRS claims of “Taxable Liability” in their Notice of Deficiency (NOD) letters. And we’re so sure we’ll obtain a dismissal that we offer a full 100% MONEY BACK GUARANTEE of the fee.
This website was created for Americans – who work in the private sector – and are seeking the best solution in combating a recent Notice of Deficiency (NOD) letter. The NOD creates concern arising from IRS threats of their filing a Notice of Federal Tax Lien.
We have perfected the ONLY successful method of defeating the IRS NOD threats, which if not properly addressed will result in your having a Notice of Federal Tax Lien recorded against you. This is not a joke! There are hundreds of Americans who have already achieved our guaranteed objective in resolving this kind of situation.
Now, a point of clarification is necessary. An IRS Notice of Deficiency relates to a Federal Tax Lien ONLY. It does not relate to any Notice of Intent to Levy. Liens are enforcement actions generally placed upon real estate, while Levies are enforcement actions attached to accounts to seize your hard-earned money. Each IRS Notice of Deficiency addresses only the specific year(s) stated on the letter, but does not apply to any other year you may not have filed a Form 1040 return. Those may eventually bring a separate NOD or enforcement action such as Lien or Levy.
We accomplish our objective by securing a Court Order of Dismissal for Lack of Jurisdiction — against the IRS and in your favor — from the United States Tax Court in Washington, D.C.
Why use the U.S. Tax Court?
Simply because it is your only way to get rid of the IRS false claims for the Years in Question (YIQ).
UPDATE: According to the U.S. Tax Court documents, ones living “in the United States” have 90 days to appeal to the Court, or 150 days if they live “outside the United States.” We had a client living in one of the 50 states of the Union file our paperwork. The client’s appeal fell more than 90 days but less than 150 days from the date on the letter, and the USTC issued a Docket Number. This is an admission that one living in one of the 50 states is actually OUTSIDE the statutory United States (the District of Columbia).
UPDATE 2: Here is a recent Dismissal for Lack of Jurisdiction, in which the U.S. Tax Court added some text from our letter in the actual Dismissal, meaning the Court is agreeing with our assertions. Note, the Court Clerk is so flustered, that he made a number of simple misspellings (not our mistakes).
Have you received a Notice of Levy or Lien?
This is a slightly different process in how we handle a Notice of Deficiency. In addition to the method for defeating a Notice of Deficiency, we can, in some cases, use a similar method in defeating a Notice of Levy (or Lien) by way of requesting a Collection Due Process Hearing, then proceeding with the U.S. Tax Court.
If you have received a recent Notice of Levy (or Lien) for the Year(s) in Question that you NEVER filed a Form 1040 return, then you may request a Collection Due Process Hearing from the IRS provided the request is received within 20 days of the date on the Notice of Levy (or Lien). For more information on this procedure, go here.
NOTICE: The IRS has two enforcement actions — liens and levies. The Notice of Deficiency is a precursor to a Notice of Federal Tax Lien. A U.S. Tax Court dismissal defeats only the NOD that was presented to you. It is possible (not always) to LATER receive a Notice of Intent to Levy for the same tax year stated on the NOD. Again, it is important to understand that these are two separate claims, and the Levy action needs to be addressed in a separate Docket with the USTC, when and if it occurs. The NOD dismissal does NOT cover any future Levy action. Keep in mind, a Notice of Intent to Levy provides only 30 days from the date of the letter to address the USTC, so it is important to act quickly by sending us a PDF file of the entire Intent to Levy letter.
First, let’s be clear.
Here is what we mean with our guarantee. We’re stating that with our administrative activities with the U.S. Tax Court in Washington, D.C., that the outcome of this process will result in the U.S. Tax Court issuing a Court Order of Dismissal (of the IRS claims in the Notice of Deficiency letter) for Lack of Jurisdiction for only the tax year(s) stated on the NOD.
The issuance by the U.S. Tax Court of a Dismissal for Lack of Jurisdiction is what we guarantee you’ll receive with our 100% Money Back promise, usually between 2-4 months from your initial correspondence with the Tax Court.
In order to be an eligible candidate for this procedure, you must:
- NOT be a federal employee/official in any capacity, or a U.S. Resident Alien.
- Have received an NOD within the last 150 days.
- NOT have filed any income tax return for the year(s) in question listed on the NOD.
- NOT have had any prior correspondence with the U.S. Tax Court for the year(s) stated on the NOD, NOR have you filed an Amended Petition or paid any Filing Fee.
Please email us an Adobe PDF file of the entire NOD you received from the IRS after you have redacted just the Social Security Number. We need the full document to review just in the event something new has been added by the IRS. Send this along with your personal affirmation to the 4 Strict Criteria above (you may simply Copy and Paste the text into an email, and add a brief statement to each criteria). Please do this without delay. Again, we need the following in an email:
- The entire NOD in Adobe PDF format with SSN redacted (blacked out)
- The 4 Strict Criteria with personal affirmation to each point
- Your phone number with best time to call (time and day)
A staff member will inspect your NOD along with your affirmation and reply within 72 hours of receipt (not including weekends) on whether you qualify for this procedure. Then we can set up a brief 10-15 minute phone conversation to determine/negotiate the appropriate fee and answer any questions.
Once you send the initial letter, you need to routinely monitor the progress of your case. Click here to find out more about this.