Daniel E. Duncan - Page 10

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               Balancing the Need for Efficient Collection with Tax-                  
               payer Concerns                                                         
               The requirements of all applicable laws and administra-                
               tive procedures have been met.  The courts have previ-                 
               ously addressed the taxpayers’ [sic] arguments, and                    
               Appeals does not have the authority for reconsideration                
               of the matters.                                                        
               The assessments for income tax for 1997 and 1998 are                   
               valid and the Service followed proper procedures in                    
               making these assessments.  The taxpayer received his                   
               statutory notices of deficiency and is precluded from                  
               raising this issue under the collection due process                    
               The taxpayer received his required notice and demand                   
               and the notice of intent to levy is appropriate. * * *                 
               Given the taxpayer’s history of non-compliance, I                      
               believe that collection action in the form of levy                     
               should be allowed to proceed.                                          
               In addition, the filing of the NFTL was also appropri-                 
               ate and the proper procedures were followed in filing                  
               the lien.  The lien will not be withdrawn or released.                 
               Due to the taxpayer’s non-compliance with the filing                   
               returns, no collection alternatives could be discussed.                
               Lacking the taxpayer’s cooperation, the proposed col-                  
               lection action balances the need for efficient collec-                 
               tion of taxes with the taxpayer’s legitimate concern                   
               that any collection action be no more intrusive than                   
               The Court may grant summary judgment where there is no                 
          genuine issue of material fact and a decision may be rendered as            
          a matter of law.  Rule 121(b); Sundstrand Corp. v. Commissioner,            
          98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).  We             
          conclude that there are no genuine issues of material fact                  
          regarding the questions raised in respondent’s motion.                      

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