Garnett E. Thorpe - Page 7

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               However, the taxpayer does not currently qualify for a                 
               hardship status or even an installment agreement.                      
               Transcripts reflect that he has not filed a return for                 
               2000 and that he earned more than the $7,200 of gross                  
               income required for having to file a return for that                   
               year.  During his CDP hearing on 2-20-2003, the                        
               taxpayer also indicated that he would have both his                    
               2000 and 2002 returns filed by the end of February and                 
               would send copies to the Appeals Office.  As of 4-7-                   
               2003, a transcript of his account reflects that neither                
               of those returns have been filed.  The Appeals Office                  
               has not received copies of any returns as of that date                 
               Upon receiving the notice of determination, petitioner                 
          timely filed a petition with this Court under section 6330(d).              
          The underlying tax liability is not in dispute in this case.                
          A.  General Rules                                                           
               Section 6330 entitles a taxpayer to notice and an                      
          opportunity for a hearing before certain lien and levy actions              
          are taken by the Commissioner in the process of collecting unpaid           
          Federal taxes.  Upon request, a taxpayer is entitled to a “fair             
          hearing” conducted by an impartial officer from the Office of               
          Appeals.  Sec. 6330(b)(1), (3).  At the hearing, the Appeals                
          officer is required to:  (1) Obtain verification from the                   
          Secretary that the requirements of applicable law and                       
          administrative procedure have been met; (2) consider any relevant           
          issue raised by the taxpayer related to the unpaid tax or                   
          proposed levy, including appropriate spousal defenses, challenges           
          to the appropriateness of collection actions, and offers of                 

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