Nicholas & Carrie Cozzens - Page 5

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               July 24, 2002 letter.                                                  
                  *       *       *       *       *       *       *                   
                    Since the IRS refuses to comply with the clear                    
               requirements of the law and the orders of the Federal                  
               District Court, we have no choice but to take these                    
               actions.  My clients have nothing to compromise or                     
               adjust:  they do not owe the taxes and penalties at                    
               issue because no law makes them liable for them, as                    
               noted in our earlier letters.                                          
               Petitioners refused to attend the Appeals Office hearing               
          that the settlement officer had scheduled on November 27, 2002.             
          However, the settlement officer exchanged correspondence with               
          petitioners and/or their authorized representative and had                  
          telephonic discussions with them. On December 6, 2002, based                
          upon such correspondence and discussions as well as, inter alia,            
          certain other information, including petitioners’ 1998 return and           
          1999 return, the notice of tax lien, petitioners’ Form 12153,               
          petitioners’ attachment to Form 12153, and respondent’s Form                
          4340, Certification of Assessment and Payments, for each of their           
          taxable years 1998 and 1999, the Appeals Office issued to peti-             
          tioners a notice of determination concerning collection action(s)           
          under section 6320 and/or 6330 (notice of determination).  That             
          notice stated in pertinent part:                                            
               The determination of Appeals is that the filed Notice                  
               of Federal Tax Lien was an appropriate collection                      
               action.  Before you decide whether to petition this                    
               notice of determination, you should know that the                      
               Courts are empowered to impose monetary sanctions up to                
               $25,000 for instituting or maintaining an action before                
               it primarily for delay or for taking a position that is                
               frivolous or groundless.  Pierson v. Commissioner, 115                 

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