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Petitioners submitted an affidavit in opposition to respondent’s
motion. A hearing on the motion was also held.
Background
At the time they filed the petition in this case,
petitioners resided in Burgaw, North Carolina.
On April 27, 1999, respondent mailed petitioners a notice of
deficiency determining deficiencies in petitioners’ Federal
income taxes of $4,532 for 1996 and $5,007 for 1997. Petitioners
admit receiving the notice. Petitioners did not file a petition
for redetermination, and the deficiencies plus interest were
assessed on October 25, 1999. A Statutory Notice of Balance Due
covering the foregoing assessments was mailed to petitioners on
the same day.
On August 25, 2000, respondent filed a Form 668(Y)(c),
Notice of Federal Tax Lien, with the Clerk of Superior Court,
Pender County, North Carolina, covering petitioners’ 1996 and
1997 taxable years. On August 30, 2000, respondent mailed
petitioners a Notice of Federal Tax Lien Filing and Your Right to
a Hearing Under IRC 6320, covering those same years. In response
to the Notice, petitioners timely filed a Form 12153, Request for
a Collection Due Process Hearing. As grounds for their objection
to respondent’s lien, petitioners alleged the following:
The basis for my appeal is that the notice of lien
and the purported assessments and alleged tax
liabilities are not based on filed income tax returns
or competent evidence. Further, said notice of lien is
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