- 2 -
abused his discretion in determining that the proposed levy
action should proceed against petitioner’s unpaid Federal income
taxes and related liabilities for 1995 and 1996.2
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Castleton, Virginia, at the time
the petition was filed.
Petitioner filed Federal income tax returns for taxable
years 1995 and 1996. On November 18, 1996, respondent made
assessments against petitioner for an income tax deficiency and
related penalties and interest for the 1995 taxable year. On
January 5, 1998, respondent made assessments for the 1996 taxable
year. Respondent then issued petitioner a notice of intent to
levy dated May 21, 2001.
Petitioner filed a Form 12153, Request for a Collection Due
Process Hearing, which was received by respondent on June 21,
2001. Petitioner does not dispute the underlying tax liabilities
for 1995 and 1996. Rather, in his request for a hearing under
section 6330, petitioner noted that the proposed levy “will
result in taxpayer’s income being cut by 50%.”
In a letter dated January 24, 2002, Settlement Officer Craca
informed petitioner that his hearing under section 6330 was
2 According to respondent, petitioner’s outstanding tax
liabilities for 1995 and 1996 were $3,373.62 and $4,442.63,
respectively, as of June 12, 2003.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011