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disagreement with the lien notice which petitioner listed on the
request for a hearing was that “The amounts of the taxes due are
incorrect.” After conducting the hearing, respondent issued a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330, in which respondent found the Notice of
Federal Tax Lien to be proper and determined that collection of
the tax liabilities should proceed. The notice of determination
states that the following issues were raised by petitioner and
considered by Appeals:
Taxpayer [petitioner] stated on Form 12153 “The amount of
the taxes due are incorrect”, during telephone contact with
Appeals on February 20, 2002 the taxpayer stated that he had
a previous opportunity to address the liability and he
understood that he would be precluded under IRC 6330 from
raising liability issue at this time. During telephone
conference on March 27, 2002 taxpayer was told that Income
Tax Returns have not been filed for 1997, 1998, 1999, 2000
and as such it would be impossible to consider alternative
collection action. Mr. Sciola was given an additional 30
days to provide copies of filed returns. Mr. Sciola has
failed to provide copies of filed returns requested or
contact Appeals to explain the failure. Appeals was unable
to consider any collection alternative as taxpayer was not
in compliance.
Section 6321 imposes a lien in favor of the United States
upon all property and rights to property of a taxpayer where
there exists a failure to pay any tax liability after demand for
payment. Within 5 business days after filing notice of a lien
pursuant to section 6323, the Secretary must notify the taxpayer
of his right to a fair hearing before an impartial Appeals
officer, generally to be conducted in accordance with the
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Last modified: May 25, 2011