- 8 - The taxpayers have made only one payment on these taxes since they were assessed. That payment was for $150.00 dated September 15, 1999. The taxpayers have made no further attempt to resolve this liability. When con- tacted by the Automated Collection Site (ACS) they refused to cooperate or discuss collection alterna- tives. This prompted the filing of the NFTL by ACS who was assigned this case. The records of the Service indicate that the taxpayers continue this pattern of filing zero income, zero tax due returns. * * * The taxpayers raised no other non-frivolous issues. 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’ arguments, and Appeals does not have the authority for reconsideration of the matters. * * * * * * * The taxpayers received their required notices and the filing of the NFTL was done in accordance with legal and procedural guidelines and is not subject to with- drawal or release. The taxpayers have made no attempt to resolve these liabilities since they were assessed. The filing of the NFTL was appropriate to protect the Government’s interest. The taxpayers chose to conclude the due process hearing prior to any discussion of the facts of the case or of collection alternatives. Lacking the taxpayer’s cooperation and based on their history of non-compliance, the proposed collection action balances the need for efficient collection of taxes with the taxpayer’s legitimate concern that any collection action be no more intrusive than necessary. [Reproduced literally.] On August 14, 2002, petitioners filed a petition with the Court for review of petitioners’ notices of determination with respect to petitioners’ unpaid liabilities for 1997 and 1998.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011