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penalty that had been imposed against him for 1991 (a matter not
before us or within our jurisdiction). Luhmann provided, in
pertinent part, the following explanation for sustaining the
proposed levy:
The Revenue Officer advised you of pending enforcement
action on 08/15/01. After you failed to sell your
house to satisfy this liability, the Revenue Officer
proceeded to issue the Notice of Intent to Levy.
LT1058 Notice of Intent to Levy was issued by certified
mail to your last known address. The Revenue Officer
had a levy source and levy was the next anticipated
action. The Revenue Officer followed the legal and
administrative requirements necessary for issuing a
Notice of Intent to Levy.
* * * * * * *
Issues raised by the taxpayer:
On an attachment to Form 12153, you raised the issue of
selling your house as an alternative to collection
action. Your power of attorney raised this issue
during your hearing on 10/21/02 and requested more time
to sell your second home, valued at $2.9 million. A
copy of the listing agreement shows that this property
has been on the market since September of 2001. I
recognize that it takes longer to sell a home valued at
$2.9 million than it would to sell a home priced at the
median value in your market. Even so, thirteen months
should have been sufficient to either sell or borrow
against the property. Your power of attorney advised
me during your hearing that you borrowed against the
property to meet your expenses in the last year.
* * * * * * *
Balancing the need for efficient collection with the
taxpayer concern that the collection action be no more
intrusive than necessary:
Revenue Officer Vicki Riley has been working with you
since August of 2001 to see that this liability is
paid. I can find no compelling reason to further delay
the collection of this account. There is sufficient
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