Nicholas & Carrie Cozzens - Page 7

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                               DISCUSSION AND ANALYSIS                                
                    1.  Verification of legal and procedural require-                 
               IRC � 6321 provides for a statutory lien when a tax-                   
               payer neglects or refuses to pay after notice and                      
               demand.  To be made choate, and valid against third                    
               parties, a notice of lien must be recorded in the                      
               proper place for filing.                                               
               • Transcripts show that the taxes remain unpaid and                    
                    a notice was recorded.                                            
               IRC � 6320 requires IRS to give notice to a taxpayer in                
               writing, within 5-days after filing a notice of lien,                  
               of the taxpayer’s right to request a hearing before an                 
               Appeals Officer.  The request is timely if made during                 
               the 30-days following the end of the 5-day notification                
               Transcripts show a notice was issued and the taxpayer’s                
               request for a hearing was timely.                                      
               Therefore, the Office of Appeals will affirm that:                     
               • Under IRC � 6330(b)(3), this settlement officer                      
                    has had no prior involvement with respect to the                  
                    unpaid tax.                                                       
               • Under IRC � 6330(c)(1) the requirements of any                       
                    applicable law or administrative procedures have                  
                    been met.                                                         
                    2.  What were the Issues raised by the taxpayer?                  
               The Hearing                                                            
               The taxpayers are represented by Jerry Jewett.                         
               A face-to-face hearing was scheduled for 11/27/02.  In                 
               a letter of 11/19/2002, the representative stated the                  
               taxpayers would not attend the hearing nor was there a                 
               request for a rescheduled hearing; therefore, no hear-                 
               ing was held.                                                          

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