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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
motion.
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Last modified: May 25, 2011