Janet N. Moore - Page 4




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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