@Daryo 12:38 Mar 15, 2020
In further reply to your totally uncalled for comment in your "neutral" to my suggestion, here are a few extracts from Googling.
An attorney may communicate with a potential witness in connection with a lawsuit he has filed (e.g., in order to establish the existence of a debt), because the section was not intended to prohibit communications by attorneys that are necessary to conduct lawsuits on behalf of their clients.
To establish existence of a debt, taxpayer must show affirmatively that there was an agreement or intention of parties at time of transaction that money transferred ...
This section is amended to make clear that no attempts to reargue or collaterally attack the findings that resulted in a judicial or administrative order establishing a debt will be considered. With respect to debts established by a judicial or administrative order, a debtor may request a hearing limited to consideration of the issue of payment or other discharge of the debt. |