- 2 -
meaning of section 6320(b) or 6330(b).1 In particular,
petitioner contends that telephone contacts between himself, his
representative, and the Appeals officer do not constitute a
“hearing” as contemplated in section 6320(b).
Background
Petitioner filed 1997, 1999, and 2000 Federal income tax
returns, but failed to pay all of the reported tax liabilities.
The liabilities were assessed by respondent and on March 25,
2002, petitioner was sent a Notice of Federal Tax Lien Filing And
Your Right to a Hearing Under I.R.C. 6320. A Notice of Federal
Tax Lien had been filed and recorded on March 20, 2002, and on
March 28, 2002, petitioner entered into an installment agreement
to pay his outstanding tax liabilities. After the filing of the
Notice of Federal Tax Lien and entering into the installment
agreement, petitioner sought to have the Notice of Federal Tax
Lien removed.
On May 1, 2002, petitioner requested a hearing by submitting
a Form 12153, Request For A Collection Due Process Hearing, and
on November 25, 2002, respondent’s Appeals officer sent a letter
offering to schedule a hearing. In a December 13, 2002, letter,
petitioner’s representative, a lawyer under a power of attorney
from petitioner, set forth the relief sought by his client, to
1 Section references are to the Internal Revenue Code in
effect for the period under consideration. Rule references are
to the Tax Court’s Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011