- 4 - 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 onPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011