The IRS is primed to refuse to give you tax relief in your CDPH (Collection Due Process Hearing) and try their best to collect back taxes they claim you owe.
There were many before you that tried to solve their tax problems and stop an IRS levy through a CDPH hearing that had the issues they raised deemed
"frivolous". This video contains a description of arguments and authority that have prevailed in past with the IRS and that greatly increase the likelihood that
you will prevail in your hearing as well. Order this package here.