Mitchell F. Skrizowski - Page 11

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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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