Leonard O. Parker, Jr. - Page 4

                                        - 4 -                                         
          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,           
          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                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011