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On August 29, 1998, notices of Federal tax lien were filed
for petitioners’ income tax liabilities for tax years 1991, 1992,
and 1993.
On December 25, 2000, the IRS issued to petitioners a “Final
Notice - Notice of Intent to Levy” (Notice of Intent to Levy)
with regard to income tax liabilities for tax years 1991, 1992,
1993, and 1999.
On January 23, 2001, petitioners requested a hearing
pursuant to section 6330 with respect to the Notice of Intent to
Levy.
On April 13, 2001, petitioners’ case with respect to the
Notice of Intent to Levy was assigned to AO Martin.
Before the issuance of the Notice of Intent to Levy,
petitioners had submitted an offer in compromise for their 1991-
93 tax years based on “doubt as to liability”, taking the
position that their liability for these years was discharged
under chapter 7 of the Bankruptcy Code. They theorized that the
returns for those years were filed outside the 3-year lookback
period contained in the Bankruptcy Code. See 11 U.S.C. sec.
507(a)(8)(A)(i) (2000). At the section 6330 hearing, petitioners
contended that collection by levy was not appropriate because
their 1991-93 liabilities were discharged in their chapter 7
bankruptcy proceeding.
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Last modified: May 25, 2011