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and intrusiveness. With respect to the proposed levy,8 the
attachment summarized:
It is determined that the Notice of Intent to Levy be
sustained. The taxpayer asserts an inability to pay
but has not provided financial information to
substantiate the hardship claim. The financial
statement, dated January 20, 2003 and upon which
Compliance had made its currently-not-collectible
determination, had been prepared and signed by the
taxpayer’s husband. It did not report income and
assets of the taxpayer. The taxpayer did not complete
and return the financial statement I had sent to her on
November 13, 2003. * * *
Petitioner’s petition disputing the notice of determination
was filed with the Court on January 14, 2004, and reflected an
address in Tempe, Arizona. The petition makes two assignments of
error vis-a-vis respondent’s determination: “Inability to pay
and maintain household. Salary $35,000 yr” and “Statute for
enforcement lapsed due to IRS delays”.
After the pleadings were closed in this case, respondent
filed the subject motion for summary judgment. Petitioner was
directed to file any response to respondent’s motion on or before
September 17, 2004. No such response has been received by the
Court.
8 As regards the lien, with respect to which petitioner was
granted an opportunity for an “equivalent hearing”, the
attachment provided: “It is decided that the Notice of Federal
Tax Lien be sustained. The conditions of IRC 6325 for release of
lien have not been met; that the liability be satisfied, legally
unenforceable or upon the posting of a bond. Neither do the
conditions of IRC 6323(j) apply for withdrawal of the lien.” See
supra note 6.
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