Michael Balice - Page 5

                                        - 5 -                                         
               Brief Background                                                       
               Your liability is the result of an audit deficiency.                   
               As a result of an audit it was determined that an                      
               additional tax was due to omitted income related to                    
               what was determined to be an abusive trust.                            
               Your account was subsequently assigned to Compliance                   
               for collection of the unpaid tax.  Attempts were made                  
               by Compliance to resolve your liability.  As one of its                
               subsequent case actions Compliance filed a Notice of                   
               Federal Tax Lien.  You responded by submitting a                       
               Request for a Collection Due Process hearing.                          
               Compliance forwarded your case file along with all                     
               supporting documentation to the Newark, New Jersey                     
               Office of Appeals for consideration where your hearing                 
               request was assigned to a Settlement Officer who had no                
               previous involvement with your account.                                
               Requirement of Law and Administrative Procedures                       
               Law                                                                    
               IRC Section 6321 provides for a statutory lien when a                  
               taxpayer neglects or refuses to pay a tax liability                    
               after notice and demand.  A review of your account                     
               transcript indicates that Notice and Demand for payment                
               was made on the amount due for the year ending 12/31/96                
               and the obligation remained unpaid.                                    
               IRC Section 6320(a) provides that the Internal Revenue                 
               Service will notify a taxpayer of the filing of a                      
               Notice of Lien and of the Right to a Hearing before the                
               Internal Revenue Service Office of Appeals with respect                
               to the filing of a Notice of Federal Tax Lien.  Such                   
               notification was given to you by Compliance by the                     
               issuance of Letter 3172 by certified mail, return                      
               receipt requested, on November 6, 2003.                                
               In accordance with IRC Section 6330(c) you were given                  
               the opportunity to raise any relevant issue relating to                
               the unpaid tax or the Notice of Federal Tax Lien at a                  
               telephone held on June 8, 2003.                                        
               A review of your account transcript indicates that the                 
               assessment was made on the applicable collection due                   
               process notice period in accordance with IRC Section                   





Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011