- 6 -
Your original hearing request said only, “Told status
was ‘uncollectible’ by IRS Mrs. Hernandez #893695".
Indeed, Compliance did place your account in
temporarily not collectible status shortly after the
date of your hearing request.
The IRC 6320 hearing opportunity is relative to the
Notice of Federal Tax Liens that were recorded.[7] The
“uncollectible status” has no direct bearing on the
recorded liens; the provisions of IRC 6325 afford the
only bases for release of lien--that the account be
satisfied (paid), legally not enforceable or upon the
posting of a bond.
The IRC 6330 hearing opportunity arose upon the
issuance of a [sic] Notices of Intent to Levy, prior to
the “uncollectible status” determination that was made
by Compliance. If you wish for me to make an
independent determination of the collection status of
your account, the IRC 6330 issue, you must make full
financial disclosure. I have enclosed a blank Form
433A financial statement for that purpose. You are not
obliged to submit this form to me but if you wish me to
consider collection alternatives, I must have the form
submitted to me on or before the scheduled hearing
date.
Petitioner did not complete or return the financial form, did not
attempt to reschedule the hearing, and did not otherwise contact
Mr. Tracy. He did not appear for the conference, nor did
Ms. Picchiottino, so no hearing was held.
On January 8, 2004, respondent issued to petitioner the
aforementioned Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330, sustaining the proposed
7 An attachment to the Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 underlying
this action stated that because petitioner’s Forms 12153 were
untimely with respect to the notice of Federal tax lien, he was
entitled only to an administrative, so-called equivalent hearing,
not subject to judicial review, with respect to the lien notice.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011