- 7 - the Commissioner’s administrative determination for abuse of discretion with respect to all other issues. Sego v. Commissioner, 114 T.C. 604, 610 (2000). Petitioner does not dispute the existence or the amount of the underlying tax liability.4 Accordingly, the proper standard for review is whether the Appeals officer abused her discretion in determining that respondent could proceed with the proposed levy action. Petitioner contends that respondent may not proceed with the proposed collection activity because the RFTL is tantamount to an admission by respondent that the underlying tax liability has been fully paid or is unenforceable. Petitioner also asserts that respondent is equitably estopped from collecting both the 1986 and 1987 tax liabilities. For the reasons explained, we disagree with petitioner and sustain respondent’s determination to proceed with the proposed levy action. A. Effect of Filing Tax Lien Release Certificate We first address petitioner’s argument that he has no liability for 1986 or 1987 because the RFTL showed that the tax lien was extinguished. Section 6325(a) requires the Commissioner to issue a certificate of release of any lien when the Commissioner finds that the liability for the amount assessed, 4 The assessments were based upon the 1986 return and 1987 return.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011