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Appeals officer or (2) settle with the Internal Revenue Service
(IRS).6 On September 28, 1999, following inaction by petitioner,
the Appeals officer issued a notice of determination deciding
“not to withdraw the Notice of Federal Tax Lien.”7 In the notice
of determination, the Appeals officer explained that petitioner’s
“tax was not dischargeable” pursuant to applicable bankruptcy law
and that petitioner had “signed a stipulation waiving the
restrictions prohibiting assessment and collection of the
deficiency and additions to tax (plus statutory interest) for the
taxable year 1990”.
Petitioner, thereafter, petitioned this Court to review
respondent’s determination pursuant to section 6330. In the
petition, petitioner contends that (1) he has never received (or
had the opportunity for) an Appeals hearing, (2) the Tax Court
decision with regard to the tax deficiency and additions to tax
should be vacated because of the previous bankruptcy action, and
(3) respondent is not entitled to interest for the period during
6 The Appeals officer suggested to petitioner the following
alternatives for settlement:
1. Full payment of the liability.
2. Enter into an installment agreement.
3. Submit an offer in compromise, [based on] doubt-as-
to collectibility.
7 There are no indications in the record that after
speaking with the Appeals officer, petitioner requested an
Appeals hearing to be held at the Appeals Office in Sunrise,
Florida.
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Last modified: May 25, 2011