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2. You have offered funds for settlement which are
currently being litigated in the Atlas Elevator
bankruptcy case. Receipt of these funds by the Service
is dependent on bankruptcy law. The funds will not be
sufficient to liquidate the entire corporate debt.
Your personal financial statement indicates an ability
to make monthly payments in the amount of $1,424 per
month. Payments to junior creditors and college
education expenses have been disallowed. You have
declined to pay this amount and have offered no other
alternatives other than settlement for whatever funds
the Bankruptcy Court turns over.
3. The proposed collection action is approved to the
limit of $1,424 per month. This amount balances your
concerns about the intrusiveness of the collection
action with the need for the efficient collection of
taxes. Any contemplated seizure of your personal
residence is not approved. * * * [Emphasis added.]
On September 30, 1999, petitioner filed with the Court a
petition for review of respondent's determination letter. The
petition states in pertinent part that the amount that respondent
is attempting to collect from petitioner is unreasonable due to
financial hardship.
As indicated, respondent filed a motion to dismiss for lack
of jurisdiction. Respondent contends that the Court's
jurisdiction to review administrative determinations respecting
collection matters is limited to cases where the underlying tax
liability is of a kind within the Court’s normal deficiency
jurisdiction. Respondent asserts that the Court lacks
jurisdiction over the Federal trust fund taxes at issue in this
case, and, therefore, the Court lacks jurisdiction to review
respondent's administrative determination to proceed with
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Last modified: May 25, 2011