Jose A. Perez - Page 5

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               On September 7, 2000, the Appeals officer issued petitioner            
          a Notice of Determination Concerning Collection Action Under                
          Section 6320 and/or 6330.  Therein, the Appeals officer                     
          determined that the requirements of all applicable laws and                 
          administrative procedures were met.  With respect to the issues             
          raised by petitioner, the Appeals officer determined that:  (1)             
          The validity of the assessments of petitioner’s taxes for 1984              
          through 1987 need not be established by a Form 23C, but may                 
          instead be shown by means of a Form 4340; (2) that notices of               
          deficiency were unnecessary with respect to the years in issue              
          because petitioner had consented to assessment by executing Forms           
          4549;3 (3) that the Form 900 signed by petitioner was a valid               
          extension of the period of limitations on collections; and (4)              
          that petitioner’s transcript indicated the levy issued to his               
          employer on March 18, 1997, was preceded by three notices.  In              
          addition, the Appeals officer determined that consideration of              
          alternative means of collection was prevented by petitioner’s               
          continued challenges to the validity of the assessments.  The               
          determination concluded that enforced collection was appropriate.           
               On October 7, 2000, petitioner filed suit in the U.S.                  
          District Court for the Western District of Texas, El Paso                   

               3 The Appeals officer examined Forms 4549 executed by                  
          petitioner for 1984 and 1985 and, while not retrieving such forms           
          for 1986 and 1987, noted that the latter 2 years involved the               
          same adjustment to filing status as the earlier years and were              
          audited and closed at the same time.                                        

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