- 7 -
section 6320 and/or 6330 (notice of determination). An attach-
ment to the notice of determination stated in pertinent part:
Verification of Legal and Procedural Requirements
The Secretary has provided sufficient verification that
all legal and procedural requirements have been met.
Computer transcripts have been reviewed by Appeals,
verifying the assessment.
The assessment was made, and notice and demand was
issued on 01/08/2001 by regular mail to the taxpayer’s
last known address, as required under IRC 6303. The
notices required under IRC 6331(d) and IRC 6330 were
combined in Letter 1058, dated 07/30/2001, which was
mailed certified to the taxpayer’s last known address.
The taxpayer responded with Form 12153, Request for a
Collection Due Process Hearing, which was timely re-
ceived on 08/29/2001. The taxpayer is entitled to
judicial review. This is a levy issue only.
A certified transcript was requested and reviewed and a
copy was provided to the taxpayer at the hearing. An
in-person collection due process hearing was held on
03/13/2002. In attendance were the taxpayer, a tax-
payer witness, Settlement Officer Donna Fisher, and
Appeals Officer Tony Aguiar. The hearing was audio
recorded by the taxpayer and Settlement Officer Donna
Fisher.
Settlement Officer Donna Fisher has had no prior in-
volvement with respect to this tax liability.
Issues Raised by the Taxpayer
The taxpayer disagrees with the assessment. He filed a
zero income, zero tax due return, attached his W-2 Form
showing taxable wages of $19,826.40, and received a
full refund. The Service completed an audit, and the
taxpayer was issued a statutory notice of deficiency,
dated 08/04/2000. He received the statutory notice of
deficiency and responded to it with a letter dated
10/06/2000 with one and a half pages of non-filer
arguments. As such, under the collection due process
procedures, he may not raise as an issue the existence
or amount of the underlying assessment.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011