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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
criteria.
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 The lien will not be withdrawn or released.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
necessary.
Discussion
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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Last modified: May 25, 2011