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have been met, and the actions taken or proposed by
Revenue Officer Sterling were appropriate under the
circumstances.
IRC Section 6321 provides a statutory lien when a
taxpayer neglects or refuses to pay a tax liability
after notice and demand. Transcripts of your accounts
show the Service Center issued these notices; the
obligation remains unpaid.
* * * * * * *
While the law imposes no further requirements prior to
the filing of a notice of federal tax lien, IRM
5.12.1.3 requires that reasonable efforts be made to
contact you before filing of the notice of Federal tax
lien. Notices were sent attempting contact with you.
IRC 6320, as enacted by RRA ‘98, imposed Due Process
provisions effective January 19, 1999. Internal
Revenue Service is required to give notice to you in
writing within five days after the filing of a notice
of Federal tax lien of your rights to request a hearing
with Appeals if the request is made during the thirty
days following the end of the five-day notification
period. These constraints were made in this appeal.
This Settlement Officer has had no prior involvement
with respect to these liabilities.
Relevant issues raised by the taxpayer
You were given the opportunity to raise any relevant
issues relating to the unpaid tax or the proposed
collection action per IRC Section 6330. You believe
you do not owe the tax, because you were not a landed
immigrant at the time you won the lottery. You feel
the pending court decision on a later year will prove
that you are not liable for the tax. If you are found
to owe the tax, you will make arrangements to pay at
that time.
Balancing efficient collection and intrusiveness
IRC Section 6330 requires that the Settlement Officer
consider whether any collection action balances the
need for efficient collection of taxes with the
legitimate concern that any collection action be no
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Last modified: May 25, 2011