- 5 - On or about May 15, 2001, respondent prepared a notice of Federal tax lien to assist in the collection of the cumulative unpaid balance then accrued on petitioner’s 1995 through 1997 tax liabilities. On May 21, 2001, respondent sent petitioner an IRS “Letter LT-11 - FINAL NOTICE: NOTICE OF INTENT TO LEVY AND NOTICE OF YOUR RIGHT TO A HEARING”. On May 24, 2001, respondent sent petitioner an IRS “Letter 3172(DO) - NOTICE OF FEDERAL TAX LIEN FILING AND YOUR RIGHT TO A HEARING UNDER IRC 6320”. On May 30, 2001, the notice of Federal tax lien prepared by respondent on May 15, 2001, was filed with the Chancery Court Clerk, Hinds County - District 1, Jackson, Mississippi.2 On June 18, 2001, petitioner mailed respondent IRS “Form 12153 - Request for a Collection Due Process Hearing” in response to both the May 21, 2001, IRS “Letter LT-11” and the May 24, 2001, IRS “Letter 3172(DO)” referred to above. The Form 12153 was received by respondent on June 26, 2001. In the Form 12153 petitioner alleged that respondent, without petitioner’s prior consent, acted improperly in transferring overpayment credits in her 1995 through 1997 tax accounts to the Department of Human 2Respondent's lien notice in the amount of $12,830.88 appears to be incorrect in two respects: It contains a typographical error in the statement of the 1996 deficiency and accrued interest, which causes the lien amount set forth in the notice to be $400 less than the total assessed liabilities summarized in the table above, and it fails to give petitioner credit for the application of her refund for the tax year 2000 against the balance due on her 1995 tax year account.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011