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On October 4, 2002, respondent mailed Mr. and Mrs. Molina a
letter asking them to fill in the blank for the amount offered.
On October 16, 2002, respondent received the OIC from Mr. and
Mrs. Molina listing $2,107.42 as the amount offered.
After receiving a Notice of Intent to Levy and Notice of
Your Right to a Hearing, Mr. and Mrs. Molina timely submitted a
request for a section 6330 hearing (hearing request). As part of
their hearing request, Mr. and Mrs. Molina attached the May 2002
letter to the Form 12153, Request for a Collection Due Process
Hearing. The May 2002 letter raised the issue of the underlying
liability for 2000, noted the city made an error reporting the
$19,620 distribution in 2000, and proposed an OIC as a collection
alternative.
Sometime before February 14, 2003, Mr. and Mrs. Molina had a
section 6330 hearing (hearing) with Appeals Officer Norman
Becker. At the hearing, Mr. and Mrs. Molina raised the issue of
whether they were liable for tax on the $19,620 distribution from
the retirement plan. Appeals Officer Becker also considered Mr.
and Mrs. Molina’s eligibility for an OIC based on doubt as to
liability and doubt as to collectibility.
On February 14, 2003, respondent issued Mr. and Mrs. Molina
a Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330. Appeals Officer Becker determined that
Mr. and Mrs. Molina properly reported the $19,620 distribution on
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Last modified: May 25, 2011