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levy action. An attachment to the notice addressed the
verification of legal and procedural requirements, the issues
raised by the taxpayer, and the balancing of efficient collection
and intrusiveness. With respect to the proposed levy, the
attachment summarized: “It is determined that the Notices of
Intent to Levy be sustained. The taxpayer asserts an inability
to pay but has not provided current financial information to
substantiate his hardship claim. There [sic] been no disclosure
of community assets that might be subject to levy.”8
Petitioner’s petition disputing the notice of determination
was filed with the Court on January 14, 2004, and reflected an
address in Tempe, Arizona. The petition makes two assignments of
error vis-a-vis respondent’s determination: “Inability to pay &
maintain household. No job, no unemployment” and “Statute for
enforcement lapsed due to inactivity by IRS agents”.
After the pleadings were closed in this case, respondent
filed the subject motion for summary judgment. Petitioner was
directed to file any response to respondent’s motion on or before
8 As regards the lien, with respect to which petitioner was
granted an opportunity for an “equivalent hearing”, the
attachment provided: “It is decided that the Notices of Federal
Tax Lien be sustained. The conditions of IRC 6325 for release of
lien have not been met; that the liability be satisfied, legally
unenforceable or upon the posting of a bond. Neither do the
conditions of IRC 6323(j) apply for withdrawal of the lien.” See
supra note 6.
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