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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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