Leonard O. Parker, Jr. - Page 7

                                        - 7 -                                         
          E.   Respondent’s Notice of Determination                                   
               On February 12, 2003, respondent issued to petitioner a                
          Notice of Determination Concerning Collection Action(s) in which            
          respondent determined that the filing of the tax lien for 1992-94           
          was appropriate.                                                            
               Petitioner timely filed a petition.  In the petition,                  
          petitioner disputed the underlying tax liabilities for 1992 and             
          1994 on the grounds that respondent had not applied a credit from           
          a later year to those years and contended that respondent                   
          recorded the tax lien despite the fact that the Taxpayer Advocate           
          had placed a 45-day hold on collection 12 days earlier.3                    
          1. Respondent’s Contentions                                                 
               Respondent contends that (a) respondent was not required to            
          provide petitioner an opportunity for a hearing at the Appeals              
          Office closest to petitioner’s residence, and (b) petitioner                
          waived any right to a hearing because petitioner had a telephone            
          conference with Magee in lieu of attending the conference at                
          Jackson, Mississippi.                                                       

               3 Congress contemplated the withdrawal of a Federal tax lien           
          in appropriate circumstances, such as after the involvement of              
          the Taxpayer Advocate.  See sec. 6323(j)(1)(D).                             

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

Last modified: May 25, 2011