Kathryn Ann Picchiottino - Page 4

                                        - 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.                                                              




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011