Fletcher H. Hyler - Page 13

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               On August 31, 2001, the Appeals office issued an 8-page                
          determination letter with respect to the matters raised at the              
          hearing.  It reported Appeals’s determination that petitioner’s             
          liability for 1993 taxes was not properly at issue, because that            
          year was the subject of a decision by this Court.  It further               
          determined that, because petitioner had been provided an                    
          opportunity to challenge the 1995 tax liability in the Appeals              
          Division prior to assessment, the 1995 tax liability (including             
          the late filing penalty) was not properly at issue in the                   
          hearing.  Finally, it determined that no relief was available for           
          either 1995 or 1997 because all administrative requirements had             
          been met and notices of assessment and demand for payment with              
          respect to those years had been sent to petitioner.                         
          Statutory Framework                                                         
               Section 6321 imposes a lien in favor of the United States on           
          all property and rights to property of a person when a demand for           
          the payment of the person’s taxes has been made and the person              
          fails to pay those taxes.  Section 6322 provides that such a lien           
          arises when an assessment is made.  To protect the Government’s             
          rights to recover its unpaid taxes, section 6323(a) provides that           
          the IRS may file a notice of Federal tax lien in order to                   
          establish the priority of its claims against the taxpayer’s other           

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