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County, Claremore, Oklahoma. On January 31, 2002, Mr. Baustert
filed a corrected NFTL against the Claremore property with the
County Clerk, Rogers County, Claremore, Oklahoma. Both the
original and the corrected NFTL identified the “Claremore
property” and listed the taxpayer as “Alice Criner as the Nominee
of Jerry D. Criner”.
On January 17, 2002, respondent mailed to petitioner a
“Notice of Federal Tax Lien Filing and Your Right to a Hearing
Under IRC 6320” covering 1990 through 1993. On January 30, 2002,
petitioner timely submitted Form 12153, Request for a Collection
Due Process Hearing, requesting a hearing under section 6320 (the
hearing). In his request for a hearing, petitioner stated that
he disagreed with the nominee NFTL because the Claremore property
belonged to his deceased mother.
In a letter to petitioner dated February 20, 2002,
Settlement Officer Scott Penny (Mr. Penny or hearing officer)
acknowledged receipt of petitioner’s hearing request and asked
petitioner to provide documentation to substantiate his claim
that the Claremore property listed in the nominee NFTL belonged
to his deceased mother. Mr. Penny specifically requested
documentation showing Alice Criner’s ability to purchase the
property for $135,000 in April 1987, probate records showing
distribution of Alice Criner’s estate, and any other
documentation to support petitioner’s claim. In the February 20,
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Last modified: May 25, 2011