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New Orleans Taxpayer Advocate’s Office, told petitioner that a
45-day hold would be placed on all collection actions relating to
petitioner’s 1992-94 tax liabilities pending her resolution of
petitioner’s concerns. Holmes called respondent’s ACS office on
April 5, 2001, to request that ACS delay collection. On April
11, 2001, respondent sent petitioner a notice that the Federal
tax lien relating to petitioner’s income tax liabilities for tax
years 1992-94 had been filed. The lien was recorded on April 17,
2001.
C. Petitioner’s Request for a Hearing
On May 13, 2001, petitioner timely filed a Form 12153,
Request for a Collection Due Process Hearing. Form 12153 directs
taxpayers who receive a Notice of Federal Tax Lien Filing & Your
Right To A Hearing Under IRC 6320 to “Use this form to request a
hearing with the IRS Office of Appeals”. Petitioner’s request
contained his New Orleans address and telephone number. In his
hearing request, he alleged that the notice of tax lien filing
was untimely, that an offer in compromise was pending, and that
the Taxpayer Advocate had placed a hold on collection.
Petitioner became a permanent resident of Southern
California later in 2001.2
2 This finding is based on the trial record, rather than the
administrative record. We are not limited to review of the
administrative record in deciding cases brought under sec. 6330.
Robinette v. Commissioner, 123 T.C. 85, 95 (2004) (Court
reviewed).
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