Edward H. and Anne G. Harrell - Page 10

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          of Determination found that collection action by levy was proper            
          and appropriate.  Attached to the Notice of Determination is a              
          memorandum that states, in part:                                            
               You feel there was an ex parte communication violation                 
               by the prior Appeals Officer [AO Petrohovich] who                      
               handled the offer in compromise and prior * * *                        
               [section 6330 hearing regarding certain of petitioners’                
               tax years not here at issue].                                          
               The offer in compromise was rejected on September 5,                   
               2000 * * *.  The ex parte rules did not become                         
               effective until October 23, 2000.                                      
               The tax liabilities will not be abated as the                          
               collection statute was tolled during the period of the                 
               prior bankruptcy.                                                      
                           *    *    *    *    *    *    *                            
               The notice of intent to levy was appropriate.  You had                 
               declined to enter into an installment agreement.                       
          I.  General Rules                                                           
               Section 6331(a) authorizes the Commissioner to levy against            
          property and property rights where a taxpayer fails to pay taxes            
          within 10 days after notice and demand for payment is made.                 
          Section 6331(d) requires the Secretary to send notice of an                 
          intent to levy to the taxpayer, and section 6330(a) requires the            
          Secretary to send a written notice to the taxpayer of his right             
          to a hearing.                                                               
               Section 6330(b) affords taxpayers the right to a hearing               
          before an impartial IRS Appeals officer.  Pursuant to section               

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