Kathryn Ann Picchiottino - Page 6

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               2001 tax year.[7]  The “uncollectible status” has no                   
               direct bearing on the recorded lien; the provisions of                 
               IRC 6325 afford the only bases for release of the lien-                
               -that the account be satisfied (paid), legally not                     
               enforceable or upon the posting of a bond.                             
               The IRC 6330 hearing opportunity arose upon the                        
               issuance of a Notice of Intent to Levy, prior to the                   
               “uncollectible status” determination that was made by                  
               Compliance.  If you wish for me to make an independent                 
               determination of the collection status of your account,                
               the IRC 6330 issue, you must make full financial                       
               disclosure.  I have enclosed a blank Form 433A                         
               financial statement for that purpose.  You are not                     
               obliged to submit this form to me but if you wish me to                
               consider collection alternatives, I must have the form                 
               submitted to me on or before the scheduled hearing                     
               date.                                                                  
               Please call me and afford to me your current address.                  
          Petitioner did not complete or return the financial form, did not           
          attempt to reschedule a hearing, and did not otherwise contact              
          Mr. Tracy.  She did not appear for the conference, nor did                  
          Mr. Picchiottino, so no hearing was held.                                   
               On January 8, 2004, respondent issued to petitioner the                
          aforementioned Notice of Determination Concerning Collection                
          Action(s) Under Section 6320 and/or 6330, sustaining the proposed           
          levy action.  An attachment to the notice addressed the                     
          verification of legal and procedural requirements, the issues               
          raised by the taxpayer, and the balancing of efficient collection           


               7 An attachment to the Notice of Determination Concerning              
          Collection Action(s) Under Section 6320 and/or 6330 underlying              
          this action stated that because petitioner’s Forms 12153 were               
          untimely with respect to the notice of Federal tax lien, she was            
          entitled only to a so-called equivalent hearing, not subject to             
          judicial review, with respect to the lien notice.                           




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