Arlene Williams - Page 5




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               certified mail.                                                        
               Internal Revenue Code Section 6330(a) states that no                   
               levy may be made unless the Internal Revenue Service                   
               notifies a taxpayer of the opportunity for a hearing                   
               with the Internal Revenue Service Office of Appeals.                   
               Letter 1058 “Final Notice,” was mailed to the taxpayer                 
               via certified mail.  The taxpayer responded timely.                    
               Internal Revenue Code Section 6330(c) allows the tax-                  
               payer to raise any relevant issue relating to the                      
               unpaid tax or the proposed levy at the hearing, includ-                
               ing appropriate spousal defenses, challenges to the                    
               appropriateness of collection actions and offers of                    
               collection alternatives.  The taxpayer may also raise                  
               at the collection due process hearing challenges to the                
               existence or amount of the underlying tax liability for                
               any tax period if the taxpayer did not receive any                     
               statutory notice of deficiency for such tax liability                  
               or did not otherwise have an opportunity to dispute                    
               such tax liability.                                                    
               A Collection Due Process Hearing was held and you                      
               acknowledged receipt of the statutory notice of defi-                  
               ciency.  No petition was filed.  It was explained to                   
               you that under IRC 6330(c)(2)(B) there was an opportu-                 
               nity to dispute the tax liability but you chose not to                 
               not [sic] petition to the United States Tax Court and                  
               the only item of discussion are collection alterna-                    
               tives.  You were not willing to discuss collection                     
               alternatives but wanted to address the underlying                      
               liability instead.                                                     
               This Appeals Officer has had no prior involvement with                 
               respect to these liabilities.                                          
               Relevant Issues Presented by the Taxpayer                              
               You have stated in your Request for a Collection Due                   
               Process Hearing in regard to the Notice of Federal Tax                 
               Lien, “I am challenging the existence of the underlying                
               tax liability.”  I explained to you that you do not                    
               have the right to challenge the existence of the under-                
               lying tax liability because you received a statutory                   
               notice of deficiency.  During the Collection Due Pro-                  
               cess Hearing I provided you a Summary Record of Assess-                
               ment.  I have been satisfied all administrative proce-                 
               dures have been met.                                                   






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Last modified: May 25, 2011