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Based on these results, Appeals Officer Otterson was unable
to accept petitioner’s second OIC because petitioner could pay
his full tax liability within the period of limitations for
collection. Appeals Officer Otterson advised petitioner that
respondent would be able to accept an installment agreement that
would pay off petitioner’s tax liability and to contact him
during the week of May 14, 2001, if petitioner were interested in
discussing this possibility. Petitioner never contacted Appeals
Officer Otterson regarding an installment agreement.
On July 25, 2001, respondent issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 to petitioner regarding his 1989, 1990, 1991, 1992,
1993, and 1994 tax years (notice of determination). In the
notice of determination, respondent determined that the Federal
tax lien should remain in place. The notice of determination
further explained:
The taxpayer prepared an offer in compromise form
which was analyzed by Appeals * * * . It was
determined that the full liability could be collected
within the collection statute. The taxpayer was given
the opportunity to use an installment agreement but he
did not respond. * * * The taxpayer has not responded
to the only available voluntary payment option. This
was the installment agreement. The Notice of Federal
Tax Lien should remain in place.
On August 20, 2001, petitioner timely filed an imperfect
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 1989, 1990, 1991, 1992, 1993, and
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