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request was denied. You appealed the decision and the
matter was referred to an Appeals Officer who was not
previously involved in the CDP.
The Appellate conferee found that the executor did not
exercise ordinary business care and prudence and
sustained the assertion of the penalty.
� We have reconsidered your request for extension of
time to pay and have concluded that the decision
of the appellate conferee was correct and not an
abuse of discretion.
� We have reviewed your request for abatement of the
penalty and have concluded that the decision of
the appellate conferee was correct and not an
abuse of discretion. We did not find that your
failure to pay the estate tax was due to
reasonable cause. Since you have previously had
an opportunity to dispute this penalty liability
in an administrative appeals proceeding, this is
not an issue appropriately raised under IRC �
6330.
During the section 6330 proceedings, respondent offered, but
the estate refused to accept, an installment agreement that would
divert the estate’s partnership income stream to respondent until
the tax liability was satisfied.
Discussion
I. Court’s Review of Extension Request Denial
Section 6330 provides taxpayers a right to a hearing before
respondent levies on their property. Pursuant to section
6330(c)(2) the taxpayer may raise, at the hearing, relevant
issues relating to the unpaid tax. A taxpayer may not raise an
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Last modified: May 25, 2011