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Mr. Lin recommended that petitioner’s OIC be rejected
because petitioner had the ability to satisfy his tax liabilities
in full and because petitioner was not current in making his
estimated tax payments. By letter, petitioner was advised that
his proposed OIC was not acceptable.
D. The Petition
The petition filed with the Court covered tax years 1997,
1998, 1999, 2000, 2001, and 2002. Because the notice of
determination addressed only 1997, 1998, and 2000, respondent’s
motion to dismiss for lack of jurisdiction and to strike as to
the remaining years was granted.
In his petition, petitioner states:
Release of lien, abatement of penalties and interest, and
discharge of $50,000.00 for 1997 taxes. There was no need
for the lien. I was not properly notified and I was working
with the IRS at the time to resolve these issues. Doubt as
to liability. Doubt as to collectibility. Econemic [sic]
hardship and unfair and inequitable. I believe I do not owe
$50,000.00 for 1997 taxes. This is based on Bad Advice,
Ignorance, and Mistakes Made by my tax attorney. I believe
I qualify for the Offer in Compromise and or penalty and
interest abatement.
Discussion
A. Petitioner’s Underlying Liabilities
Section 6320 entitles a taxpayer to notice of the taxpayer’s
right to request a hearing after a notice of lien is filed by the
Commissioner in furtherance of the collection from the taxpayer
of unpaid Federal taxes. The taxpayer requesting the hearing may
raise any relevant issue with regard to the Commissioner’s
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