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Filing and Your Right to a Hearing Under IRC 6320 regarding the
just-described lien. Petitioners returned to respondent a Form
12153, Request for a Collection Due Process Hearing, signed by
both petitioners and dated January 30, 2001. Petitioners on the
Form 12153 supplied the following explanation of their
disagreement with the lien: “The wrong SS# was filed in 1997.
Joseph did not make[,] work, or receive any money from any
employer. We contacted the IRS several time [sic] to try & get
this corrected. We even contacted the employer once we found out
about this. Nothing was resolved.”
Additionally, the record contains a handwritten statement
dated February 3, 2001, signed by Ms. Dixon, and apparently
provided to respondent. Therein, Ms. Dixon further details
circumstances surrounding an allegedly mistaken Form W-2, Wage
and Tax Statement, and asserts: “When I filed my taxes for the
year 1997 I knew absolutely nothing about any taxes or wages in
my husband [sic] name. * * * I donot [sic] think that I should be
held accountable for some thing [sic] I had no knowledge about.”
After a telephone conference conducted on October 17, 2002,
respondent on January 27, 2003, issued the above-mentioned
Notices of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 and Notice of Determination Concerning
Your Request for Relief from Joint and Several Liability Under
Section 6015. These notices sustained the filing of the notice
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Last modified: May 25, 2011