Deborah Carman Goodin - Page 7

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                              Summary of Determination                                
               Appeals has verified, or received verification, that                   
               applicable laws and administrative procedures have been                
               met, has considered the issues raised and has balanced                 
               the proposed collection action with the legitimate                     
               concerns that such action be no more intrusive than                    
               necessary as required by Internal Revenue Code (IRC)                   
               section 6320.                                                          
                    •    Your request for a Collection Due Process                    
                         (CDP) hearing was timely filed; accordingly,                 
                         you were entitled to a CDP Hearing for the                   
                         filing of the lien,                                          
                    •    We have held a Collection Due Process (CDP)                  
                         hearing by phone with the Appeals officer,                   
                         Kathryn A. Lester, your Power of Attorney,                   
                         John Turner and you, Deborah C. Goodin,                      
                    •    You stated that the liability was                            
                         “Mathmaticaly incorrect,” that your wages and                
                         other income are not “gross income” and are                  
                         not subject to tax,                                          
                    •    The service has issued a statutory notice of                 
                         deficiency to you on 2/11/2002, which de-                    
                         faulted since you did not petition the court                 
                         by 5/12/2002,                                                
                    •    You cannot dispute the liability under col-                  
                         lection due process since you have previously                
                         been given the opportunity to dispute the                    
                    •    The tax assessments were made on 7/8/2002,                   
                    •    You have not raised any collection alterna-                  
                    •    Therefore, the proposed lien action balances                 
                         the efficient collection of taxes with the                   
                         taxpayer’s legitimate concern that the col-                  
                         lection action be no more intrusive than                     
               The Appeals Office sustains the filing of the lien.                    
               The case will be returned to the Compliance Office for                 
               appropriate collection actions.  [Reproduced liter-                    
               Petitioner filed a petition with the Court with respect to             

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Last modified: May 25, 2011