by Noah Green CPA CFE | May 17, 2026 | Sheepdog Tax Resolution Daily, Tax Resolution
A CP2000 is not a tax bill, not an audit, and not an invitation to file an amended return. It is a proposed change to the filed return based on information matching, with a response form, a deadline, and a defined administrative path that ends in either resolution or...
by Noah Green CPA CFE | May 16, 2026 | Sheepdog Tax Resolution Daily, Tax Resolution
Discovering omitted income on a filed return is not, by itself, a crisis. It is a decision point. The right next step depends on what kind of income was missed, what year it covers, whether the IRS or the state has already noticed, how the omission affects the...
by Noah Green CPA CFE | May 16, 2026 | Sheepdog Tax Resolution Daily, Tax Resolution
IRS Form 1040-X is the individual amended-return form. It is used to correct a filed Form 1040, 1040-SR, or 1040-NR when the taxpayer’s filing status, income, deductions, credits, dependents, or tax liability changed. In a tax-resolution case, the harder...
by Noah Green CPA CFE | Apr 9, 2026 | Sheepdog Tax Resolution Daily, Tax Resolution
The Notice of Determination is the document that closes a Collection Due Process hearing. It articulates Appeals’ decision on the issues raised at the hearing, collection alternative, lien withdrawal, levy release, underlying liability where...
by Noah Green CPA CFE | Apr 4, 2026 | Sheepdog Tax Resolution Daily, Tax Resolution
The form choice is not the taxpayer’s preference, it is determined by the collection function handling the case, by the type of taxpayer, and by the program being pursued. The fast answer for most situations fits in four rows: Case postureForm ACS / individual /...
by Noah Green CPA CFE | Apr 2, 2026 | Sheepdog Tax Resolution Daily, Tax Resolution
Both procedures put a taxpayer in front of the same IRS Independent Office of Appeals officer pool. Both use the same Form 12153. Both can raise the same categories of issues, collection alternatives, spousal defenses, procedural defects, and (in narrow circumstances)...
