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Summary of Determination
It is Appeals determination that Collection is allowed
to proceed with enforced collection actions.
Attached to the notice of determination was a document entitled
“ENCLOSURE TO NOTICE OF DETERMINATION”. That document stated in
pertinent part:
• All provisions of IRC � 6330 and IRC � 6320 have
been met. The Secretary has provided sufficient
verification that the requirements of applicable
law or administrative procedures have been met.
• Your request for a Collection Due Process Hearing
was made under IRC � 6330 to prevent proposed
collection action and to question the underlying
assessment. You alleged that the assessment was
invalid for various and sundry reasons, none of
which addressed the actual tax liability. The
returns were reviewed and it was found the taxes
are based upon returns that you filed and thus the
correctness of the assessed tax is not an issue.
You did not respond to the correspondence sent you
or to be available for a scheduled hearing. You
did not advise Appeals of your inability to be
available for the hearing or of a better time to
hold the hearing. You did not respond to an at-
tempt to reschedule the hearing. You refused to
provide any financial information, including the
financial information necessary to make a determi-
nation of least intrusive and alternative means of
collection. Therefore:
• It is Appeals determination that the proposed
collection action balances the need for efficient
collection of taxes with the taxpayer’s legitimate
concern that any collection action be no more
intrusive than necessary because of the lack of
financial information to explore alternative col-
lection resolutions and your failure to be avail-
able for the Collection Due Process Hearing.
As of the time of the trial in the instant case, petitioner
and Mr. Armstrong had not filed an amended tax return for taxable
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Last modified: May 25, 2011