- 5 -
Year Date
1990 September 21, 1992
1991 July 19, 1993
1992 August 1, 1994
1993 August 1, 1994
1996 November 9, 1998
The obligations remain unpaid; the transcripts indicate
that assessments were made on the date the notices were
issued.
* * * * * * *
This Appeals Officer has had no prior involvement with
respect to these liabilities * * *.
The outstanding liabilities for 1990-1993 are based on
returns you filed for those years. The 1996 liability
is based on a NOTICE OF DEFICIENCY. * * * Review of
your file shows the Internal Revenue Service issued the
NOTICE OF DEFICIENCY on June 5, 1998 for the 1996
taxable year and you did not appeal the notice.
Validity of the Assessment
The assessments are all valid according to the Appeals
Officer’s review of the transcripts of account.
* * * * * * *
Balancing Efficient Collection and Intrusiveness
IRC Sec. 6330 requires that the Appeals Officer con-
sider whether any collection action balance [sic] the
need for efficient tax collection with the legitimate
concern that any collection action be no more intrusive
than necessary. You have not provided an acceptable
payment alternative to the proposed levy action that
would satisfy the underpayments. Therefore, it is
determined that the proposed levy action balances the
Government’s need for effective tax collection with
your legitimate concerns of intrusiveness.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011