- 10 - Balancing the Need for Efficient Collection with Tax- payer Concerns Given that no timely, reasonable alternative to the proposed levy action has been suggested and that TP has not presented anything more than frivolous arguments in the matter, it is my opinion that the proposed collec- tion action balances the government’s need for effi- cient collection with the taxpayer’s concern that any collection action be no more intrusive than necessary. It is therefore concluded that the action should be allowed to continue. On May 22, 2002, respondent issued to Ms. Holguin a decision letter concerning equivalent hearing under section 6320 and/or 6330 (decision letter). That letter was not, and did not purport to be, a determination letter. An attachment to the decision letter stated in pertinent part: The taxpayer responded [to respondent’s February 5, 1999 notice of intent to levy concerning Ms. Holguin’s taxable years 1994, 1995, and 1996] by sub- mitting a Form 12153, Request for a Collection Due Process Hearing, to the Collection officer; The taxpayer’s appeal was not timely, not being mailed until 11/2/01-The taxpayer is not entitled to judicial review; Discussion Respondent’s Motion to Dismiss for Lack of Jurisdiction as to Ms. Holguin Our jurisdiction under sections 6320 and 6330 depends upon the issuance of a valid notice of determination and a timely filed petition. Moorhous v. Commissioner, 116 T.C. 263, 269 (2001). Ms. Holguin was not entitled to an Appeals Office hearing in the instant case. That is because she did not timely requestPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011