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In addition, during the period of the appeal, you have
incurred another liability and have failed to pay
estimated taxes as required by law. You have a long
history of noncompliance and the appeal appears
primarily for delay.
This appeal is limited to the filed Notice of Federal
Tax Lien.
III. Balancing Efficient Collection and Intrusiveness
Further delay would only result in increasing the
liabilities as you have done during the appeal. You
are not eligible for an installment agreement or an
offer in compromise due to your lack of compliance.
Although you have had opportunities to comply, you have
failed to do so. Therefore, it is recommended that the
actions by the Compliance [sic] be sustained, as
appropriate, after considering all of the facts,
circumstances and law. The filed Notice of Federal Tax
Lien shall remain in full force and effect.
Petitioner timely filed a petition with the Tax Court, in
which he alleged as error: (1) He did not receive the statutory
notice and demand for payment; (2) the Appeals officer did not
obtain and produce the verification from the Secretary as
provided in section 6330(c)(1); (3) the Appeals officer refused
to address challenges to the existence of petitioner’s underlying
tax liability; (4) the Appeals officer refused to allow Mr.
Smigiel to represent petitioner at the Appeals hearing; and (5)
the notice of determination is invalid because the Appeals
officer ended the hearing abruptly and did not allow petitioner
to “raise any issues as provided for in the law.” Petitioner
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Last modified: May 25, 2011