Drina L. McCorkle - Page 5




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          Officer Mountjoy that he no longer believed that petitioner was             
          entitled to an installment agreement because she was not in                 
          compliance with her filing and paying requirements for 2001.  The           
          conversation reconfirmed Appeals Officer Mountjoy’s prior                   
          conclusion that it was not in the Government’s interest to accept           
          the proposed installment plan.                                              
               On May 10, 2002, respondent issued a Notice of Determination           
          Concerning Collection Action(s) Under Section 6320 and/or 6330 to           
          petitioner regarding her 1997 and 1999 tax years (notice of                 
          determination).  In the notice of determination, respondent                 
          determined that the issuance of the notice of intent to levy and            
          proposed collection action were appropriate.  In the attachment             
          to the notice of determination, respondent explained:  “Since you           
          are not in compliance with the current filing and paying                    
          requirement for current taxes [2001], you do not qualify for an             
          installment payment plan.”                                                  
               On June 17, 2002, petitioner timely filed a petition for               
          lien or levy action under Code section 6320(c) or 6330(d) seeking           
          review of respondent’s determination to proceed with collection             
          of petitioner’s 1997 and 1999 tax liabilities.2                             
               On November 20, 2002, respondent filed a motion for summary            
          judgment.  On November 21, 2002, the Court ordered petitioner to            



               2  At the time she filed the petition, petitioner resided              
          in Anacortes, Washington.                                                   





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