Jose A. Perez - Page 14

                                       - 14 -                                         
          the instructions to the Appeals officer concerning, nor her                 
          refusal to consider, petitioner’s arguments based on Form 23C               
          constituted an abuse of discretion.                                         
               2.  Consideration and Balancing of Collection Alternatives             
               Petitioner next contends that the Appeals officer failed to            
          comply with section 6330(c)(3)(C), which requires the officer to            
          consider whether the proposed collection action balances the need           
          for the efficient collection of taxes with the legitimate concern           
          of the taxpayer that any collection action be no more intrusive             
          than necessary.  This requirement was addressed in the Notice of            
          Determination which states:  “The proposed levy action is                   
          intrusive.  However, where the taxpayer continues to challenge              
          the validity of the assessments there is no room to search for              
          alternative collection measures to alleviate the intrusiveness of           
          a levy action.”  Neither in his request for a hearing nor at the            
          hearing did petitioner challenge the appropriateness of or offer            
          an alternative to the proposed levy.  In these circumstances, we            

                              *   *   *   *   *   *   *                               
                              (3) Impartial officer.--The                             
                         hearing under this subsection shall                          
                         be conducted by an officer or                                
                         employee who has had no prior                                
                         involvement with respect to the                              
                         unpaid tax specified in subsection                           
                         (a)(3)(A) before the first hearing                           
                         under this section or section 6320.                          
                         A taxpayer may waive the                                     
                         requirement of this paragraph.                               

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011