Edward H. and Anne G. Harrell - Page 2

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                    Ps filed a petition for judicial review pursuant                  
               to sec. 6330, I.R.C., in response to the determination                 
               by R to proceed with collection by levy of assessed tax                
               liabilities for 1991, 1992, 1993, and 1999.                            
                    Held:  AO Martin was an impartial officer at the                  
               time she conducted the sec. 6330, I.R.C., hearing                      
               because at that time she had had no prior involvement                  
               with the unpaid taxes which are the subject of this                    
               case.  Sec. 6330(b)(3), I.R.C.                                         
                    Held, further, in light of the intervening                        
               decision of the U.S. Supreme Court in Young v. United                  
               States, 535 U.S. 43 (2002), this case will be remanded                 
               to the Commissioner to permit Ps to reconsider their                   
               rejection of AO Martin’s suggested installment                         
               agreement based in part on Ps’ required concession of                  
               their 1991-93 tax liabilities, or to offer another                     
               collection alternative pursuant to sec.                                
               6330(c)(2)(A)(iii), I.R.C.                                             

               Guy C. Crowgey, for petitioners.                                       
               Mary Ann Waters, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               NIMS, Judge:  This case arises from a petition for judicial            
          review filed in response to a “NOTICE OF DETERMINATION CONCERNING           
          COLLECTION ACTION(S) UNDER SECTION 6320 and/or 6330” dated                  
          January 22, 2002 (Notice of Determination).  The Notice of                  
          Determination dealt with petitioners’ income tax liabilities for            
          tax years 1991, 1992, 1993, and 1999.  The parties agree that the           

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