- 4 -
issued. The Form 12153 was therefore, in respondent’s view,
premature and without effect as to the lien filing.6
By a letter dated April 21, 2003, the IRS responded to the
assertion in the Form 12153 regarding the collectibility of the
liabilities. The letter explained the nature of the “not
collectable” designation as follows: “Your account has been
placed in a currently not collectable status. You still owe the
balance due and penalty and interest will continue to accrue
until the balance due has been paid in full, but we are not
enforcing collection until you are able to make payments on the
balance due at some point in the future.”
Thereafter, the case was assigned to the IRS Office of
Appeals in Phoenix, Arizona. Settlement Officer Thomas L. Tracy
(Mr. Tracy) sent petitioner and Mr. Picchiottino a letter dated
November 5, 2003, scheduling a hearing for November 25, 2003, and
briefly outlining the hearing process. Petitioner and
Mr. Picchiottino then submitted another Form 12153, pertaining to
1997, 1998, 1999, and 2001, dated November 7, 2003, and received
by the IRS on November 13, 2003. They checked the box indicating
disagreement with a filed notice of Federal tax lien and wrote:
6 For the sake of completeness, we note that insofar as our
jurisdiction could be interpreted to extend to the Notice of
Federal Tax Lien Filing and Your Right to a Hearing, we would
sustain the lien filing by summary judgment on grounds
substantially identical to those discussed infra in connection
with the levy.
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