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occasion to complete the proper financial forms for consideration
of CNC status, and petitioners failed to do so. We are satisfied
that respondent has otherwise satisfied the requirements of
sections 6320 and 6330.
On the basis of this record, we conclude as a matter of law
that respondent did not abuse his discretion, and we sustain
respondent’s determination that the filing of a notice of Federal
tax lien was appropriate.3
Reviewed and adopted as the report of the Small Tax Case
Division.
To give effect to the foregoing,
An appropriate order and
decision will be entered for
respondent.
3 While we sympathize with petitioners’ situation,
particularly issues relating to health and disability, we note
that this is a lien action, in contrast to a levy action.
Respondent advised that he was seeking to protect the IRS
position as against other creditors in the filing of a notice of
Federal tax lien. Should respondent seek to levy on petitioners’
assets, petitioners will have an opportunity to seek alternatives
to such collection action. As one alternative, petitioners may
seek CNC status in response to a levy action. 2 Administration,
Internal Revenue Manual (CCH), sec. 5.16.1.2.1, at 17,804.
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Last modified: May 25, 2011