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South Dakota Form 9423: What You Should Know
IRS Collection Appeals — The appeal of a collection, payment deficiency, tax, assessment, notice, or other tax issue brought under the IRS Code is filed with, processed by, and disposed of at Revenue Processing Center (RPC) in the U.S. District Court for the Southern District of Taxation. As in any other case, the taxpayer or the IRS may submit information or testimony at any stage of the proceedings. The court is not bound by the testimony and evidence presented in the case, but if required, the court will allow the taxpayer or the IRS to submit additional evidence and testimony.
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