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pertained to 2001.5 The Forms 12153 contained identical
statements of disagreement with the proposed collection action;
i.e., “TOLD STATUS WAS ‘UNCOLLECTABLE’ by IRS Mrs. Hernandez
#8903695”.
On March 13, 2003, a Notice of Federal Tax Lien Filing and
Your Right to a Hearing was issued to petitioner with respect to
all 4 years. Although petitioner had checked boxes on the two
Forms 12153 discussed above indicating disagreement with both a
filed notice of Federal tax lien and a notice of levy, those
Forms 12153 were signed and sent by petitioner before the notice
of lien was issued. The Forms 12153 were therefore, in
respondent’s view, premature and without effect as to the lien
filing.6
By a letter dated April 21, 2003, the IRS responded to the
assertion in petitioner’s Forms 12153 regarding the
collectibility of the liabilities. The letter explained the
nature of the “not collectable” designation as follows: “Your
account has been placed in a currently not collectable status.
5 This Form 12153 also listed 2002, but again no collection
notice or other activity is reflected by the record with respect
thereto.
6 For the sake of completeness, we note that insofar as our
jurisdiction could be interpreted to extend to the Notice of
Federal Tax Lien Filing and Your Right to a Hearing, we would
sustain the lien filing by summary judgment on grounds
substantially identical to those discussed infra in connection
with the levy.
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