- 7 - 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 complyPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011