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The issues discussed below are those presented Form
12153, Request for a Collection Due Process Hearing.
Issue number one
The taxpayers did not agree with the filed Notice of
Federal Tax Lien. Their stated reason:
.... the IRS has not complied with applicable laws and
administrative procedures, the collection procedures
are inappropriate and illegal, and Mr. and Mrs. Cozzens
have no liability for the taxes and penalties at issue.
My Comments
Notice and Demand was [sic] made on 04/24/2000 for both
balance due periods at issue. The taxes remained
unpaid; subsequently, a Notice of Federal Tax Lien was
recorded on 02/07/2002 and the taxpayers notified of
their right to a hearing.
Administrative procedures were followed and the tax
liabilities remain unpaid.
Furthermore, IRC � 6323(j) gives the Internal Revenue
the authority to withdraw a Notice of Federal Tax Lien
under * * * [certain] circumstances * * *
* * * * * * *
The taxpayers do not meet any of the criteria described
in IRC � 6323(j), nor did they offer any relevant
reason why the lien should be withdrawn.
There were no other issues raised by the taxpayer.
3. Has the need for efficient tax collection been
balanced with taxpayer’s concern that the
proposed collection action be no more
intrusive than necessary?
IRC � 6330 requires that the Office of Appeals consider
whether any collection action balances the need for
efficient collection of taxes with the taxpayers’
legitimate concern that any collection be no more
intrusive than necessary.
Our determination is to deny relief, and sustain the
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