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The administrative file shows that you filed
bankruptcy. You stated that the unpaid taxes were
discharged in your bankruptcy. Section 523(a)(1)(B)(i)
of the Bankruptcy Code states that a tax liability is
not discharged if the return was not filed. SFR
assessed income tax returns are not considered
voluntarily filed and are not dischargeable per Section
523(a)(1)(B)(i).
Internal Revenue Service records disclose that you have
not filed Form 1040 U.S. Individual Income Tax returns
for the years 1996, 1997, 1998, 1999. Appeals will not
consider an alternative collection solution because you
are not in compliance by voluntarily filing these
income tax returns.
You did not agree with Appeals and the Internal Revenue
Service concerning the interpretation of the income tax
and bankruptcy statutues [sic]. However, you expressed
an interest in filing your 1996 through 1999 income tax
returns through regular Internal Revenue procedures and
then submitting an offer in compromise after any
additional liabilities were assessed.
Balancing of Need for Efficient Tax Collection With
Taxpayer’s Concern of Intrusiveness:
An acceptable alternative to the levy is not
appropriate due to the fact you are not currently in
compliance in filing all required income tax returns.
It appears that levy sources currently exist.
Accordingly, it is determined that the levy balances
the Government’s need to efficiently collect the 1993,
1994 and 1995 tax liabilities with your legitimate
concern of intrusiveness.
The notice of determination was signed by Leland J. Neubauer,
Appeals Team Manager (the Appeals officer).
On May 11, 2001, petitioner submitted to the Court a letter
that the Court filed as petitioner’s imperfect petition for lien
or levy action requesting a review of respondent’s determination
to proceed with collection. Because the letter did not comply
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Last modified: May 25, 2011