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The aforementioned Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 was issued to
petitioner on January 7, 2003. The notice summarized
respondent’s determination: “You are not in compliance with
filing and paying payroll taxes, therefore Appeals [sic] only
alternative is to sustain the proposed Levy.” An attachment to
the notice provided further details, including the following
discussion under the heading “Issues raised by the Taxpayer”:
Issue: You didn’t want the Internal Revenue Service to
take any levy actions. You thought your Power of
Attorney filed an Offer-In-Compromise as doubt to
collectibility on your behalf.
Response: On 11/27/2002, we had a face-to-face
conference. You stated at our meeting that you have
accrued 941 tax liabilities from 1998 to present and
will not be able to file timely 941 tax returns or make
current federal tax deposits at this time.
IRC �7122 authorizes the Secretary of the Treasury to
settle, or compromise, federal tax liabilities by
accepting less than full payment under certain
circumstances.
IRM [Internal Revenue Manual] 5.8.3.3(4) (rev. 2-4-
2000) states that an Offer cannot be processed if the
taxpayer has not filed all tax returns.
I researched your account and did not find that there
was an Offer under consideration. Furthermore, per the
compliance requirements, you would not qualify for an
Offer at this time.
No other relevant issues were raised.
An imperfect petition challenging this notice of
determination was filed with the Tax Court on February 11, 2003.
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