Said M. Karara - Page 7

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          brief and at the summary judgment hearing, petitioner argued that           
          during an August 7, 2000, telephone conversation, he and a                  
          Department of Justice attorney agreed to stay further collection            
          activity with respect to petitioner’s 1993 and 1994 tax                     
          liabilities until the decision of the Tax Court in his deficiency           
          suit became final.  Petitioner further contends that he raised              
          this issue at the administrative hearing and that it was an abuse           
          of discretion that the Appeals officer did not consider it.                 
          Respondent acknowledges the agreement to stay collection and                
          maintains that there was compliance with its terms.                         
               Section 6330(e)(1) precludes the Commissioner from                     
          proceeding with a proposed levy that is the subject of a hearing            
          while the hearing and any related appeals are pending.  See Craig           
          v. Commissioner, 119 T.C. 252, 258 (2002).  Therefore, as of                
          August 14, 2000, the date that respondent received petitioner’s             
          request for a hearing, respondent was precluded from proceeding             
          with levy actions pending the outcome of this appeal.  See Boyd             
          v. Commissioner, 117 T.C. 127, 130-131 (2001).  In that respect,            
          respondent has not pursued enforced collection since issuing the            
          Final Notice-–Notice of Intent to Levy and Notice of Your Right             
          to a Hearing on July 29, 2000.  Accordingly and irrespective of             
          the agreement to stay collection, since August 14, 2000,                    
          respondent has otherwise been precluded from proceeding with levy           
          activity.                                                                   






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