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The petition in this case was filed in response to a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330. Pursuant to section 6330(d),1 petitioner seeks
review of the determination to proceed with collection of
petitioner's tax liability of $7,210 for 1993. At trial,
petitioner also challenged the amount of interest that has
accrued on his tax liability. The issues for decision are: (1)
Whether the Appeals officer abused his discretion by not offering
petitioner collection alternatives, under section 6330(d)(2);
and, (2) whether the Appeals officer should have abated interest
assessed with respect to petitioner's deficiency for the 1993 tax
year.
The stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in San Benito, Texas.
Background
A. Petitioner's Individual Income Tax Returns for 1993 and 1997
On April 15, 1994, petitioner filed a Form 4868, Extension
of Time To File U.S. Individual Income Tax Return regarding his
1993 Federal Individual Income Tax Return. Petitioner also
1Sec. 6330 was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3401, 112 Stat. 746. Sec. 6330 is effective with
respect to collection actions initiated more than 180 days after
July 22, 1998; i.e., after Jan. 18, 1999. See RRA 1998 sec.
3401(d), 112 Stat. 750.
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