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petitioner’s account “currently not collectible”, and petitioner
disputed that the trusts and corporation are the nominees of
petitioner.
On September 25, 2002, respondent mailed petitioner’s OIC
back to him. The OIC is stamped in the upper left hand corner
“RETURNED”. A letter from Philip W. Sullivan, OIC Group Manager,
explained the reason the IRS was “returning” petitioner’s OIC:
The offer in compromise can not [sic] be considered
since the taxpayer has petitioned the Tax Court for
review of the liabilities that are subject of the offer
in compromise. The collection potential analysis that
must be performed in evaluating the taxpayer’s offer
may change based on the outcome of the Tax Court case.
Petitioner’s transcripts of account for 1986, 1987, 1988, 1989,
and 1992 list the OIC as “rejected” on this same date.
OPINION
I. Sections 6320 and 6330--General Legal Principles
Section 6320 provides that the Secretary shall furnish the
person described in section 6321 with written notice (i.e., the
hearing notice) of the filing of a notice of lien under section
6323. Section 6320 further provides that the taxpayer may
request administrative review of the matter (in the form of a
hearing) within a 30-day period. The hearing generally shall be
conducted consistent with the procedures set forth in section
6330(c), (d), and (e). Sec. 6320(c).
Pursuant to section 6330(c)(2)(A), a taxpayer may raise at
the section 6330 hearing any relevant issue with regard to the
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Last modified: May 25, 2011