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Of Intent To Levy And Notice Of Your Right To A Hearing
concerning petitioners’ unpaid liability.
On July 29, 2002, petitioners timely filed with respondent
Form 12153, Request for a Collection Due Process Hearing.
On May 13, 2003, Mr. Rehberg attended an administrative
hearing conducted at respondent’s Appeals Office in Seattle,
Washington. Throughout petitioners’ Appeals consideration, the
parties exchanged substantial correspondence concerning
petitioners’ distressed financial situation and collection
alternatives.
On August 28, 2003, the Appeals Office sent petitioners a
Notice of Determination Concerning Collection Action(s) Under
Sections 6320 and/or 6330 (notice of determination) concerning
petitioners’ unpaid liability. In the notice of determination,
the Appeals Office stated that respondent’s determination to
proceed with collection by way of levy should be sustained.
On October 1, 2003, petitioners filed a Petition for Lien or
Levy Action Under Code Section 6320(c) or 6330(d) challenging
respondent’s determination.10 In the petition, petitioners
state:
Liability is for capital gains taxes on our primary
residence.
-Asking for relief under 1997 law for one time
exclusion of capital gains tax for sale of residence.
10 The petition was timely mailed to the Court on Sept. 26,
2003. Secs. 6330(d), 7502(a).
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Last modified: May 25, 2011