Ralph M. and Rosemary L. Conlon - Page 12

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          status of their case and that they gave their consent and                   
          approval to Mr. Mark’s acts.  See Kraasch v. Commissioner, supra            
          at 629.  Accordingly, if Mr. Mark failed to file a petition with            
          this Court on behalf of petitioners, any prejudice is                       
          attributable to the inaction of their agent.                                
               We hold that petitioners otherwise had an opportunity to               
          dispute their underlying tax liability for 1991 through their               
          representative.  Thus, petitioners are not entitled to dispute              
          their underlying tax liability for 1991.  Sec. 6330(c)(2)(B).               

               D.  Offer in Compromise                                                

               As stated above, a taxpayer is entitled to notice before               
          levy, including notice of the right to a fair hearing before an             
          impartial officer of the Internal Revenue Service Office of                 
          Appeals.  Secs. 6330(a) and (b), and 6331(d).  If the taxpayer              
          requests a hearing, he or she may raise in that hearing any                 
          relevant issue relating to the unpaid tax or the proposed levy,             
          including an offer in compromise.  Sec. 6330(c)(2)(A).  A                   
          determination shall be made that shall take into consideration              
          those issues, and “whether any proposed collection action                   
          balances the need for the efficient collection of taxes with the            
          legitimate concern of the person that any collection action be no           
          more intrusive than necessary.”  Sec. 6330(c)(3)(C).                        

               In the instant case, petitioners question whether the                  

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