- 8 - 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not meet any of the criteria described in IRC � 6323(j), nor did they offer any relevant reason why the lien should be withdrawn.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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011