Scott Roman - Page 6

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          Concerning Collection Actions(s) Under Section 6320 and/or 6330             
          was issued to petitioner on May 14, 2003.                                   
               The notice summarized respondent’s determination:  “You                
          proposed an offer in compromise in the amount of $15,000 as your            
          collection alternative.  We must reject your offer because you              
          failed to submit the additional information requested which was             
          needed to make a determination regarding the acceptance of your             
          offer.  Levy action is, therefore, appropriate.”  An attachment             
          to the notice provided further details and indicated that, beyond           
          the proposed collection alternative, “No other issues were                  
          raised” by the taxpayer.                                                    
               Petitioner’s petition challenging this notice of                       
          determination was filed with the Tax Court on June 11, 2003, and            
          reflected an address in Marlton, New Jersey.  Petitioner contends           
          in the petition that he did not receive a fair hearing as                   
          required by section 6330, and that respondent erred in rejecting            
          petitioner’s offer in compromise, due to respondent’s decision              
          that “‘Six weeks of silence’ amounts to a ‘failure to submit the            
          requested documents’”.  Respondent prepared and filed an answer             
          to the petition and subsequently filed the subject motion for               
          summary judgment.  Petitioner filed a response to respondent’s              

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Last modified: May 25, 2011