Kathryn Ann Picchiottino - Page 7

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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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