- 9 - 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,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011