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of lien and the right to a hearing before the Internal
Revenue Service Office of Appeals with respect to the
filing of the lien. The notification was mailed to you
at your last known address.
Internal Revenue Code Section 6330(c) notifies a tax-
payer of the opportunity for a hearing with the Inter-
nal Revenue Service Office of Appeals. Letter 3172
“Notice of Federal Tax Lien” was sent to you. You
responded within 30 days so you are entitled to a
Collection Due Process Hearing. Internal Revenue Code
Section 6330(c) allows the taxpayer to raise any rele-
vant issue relating to the lien.
This Appeals Officer has had no prior involvement with
respect to these liabilities.
Relevant Issues Presented by the Taxpayer
You believe there is no legislative, Treasury regula-
tion, which requires you to pay the civil penalty
assessed. You question whether or not anybody at the
Internal Revenue Service is legally authorized to
assess the civil penalty and threaten you with enforce-
ment action if payment is not made.
No alternatives were presented other than what is
stated above.
Balancing Efficient Collection and Intrusiveness
No other alternatives have been presented as a more
efficient manner of collecting the amount of tax due.
Lien action is the most efficient manner of collection.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law.8 Rule 121(b); Sundstrand Corp. v. Commissioner,
8The only questions raised in respondent’s motion relate to
petitioner’s unpaid liability for each of his taxable years 1996
and 1997 over which we have jurisdiction and do not relate to the
(continued...)
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Last modified: May 25, 2011