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Balancing Efficient Collection and Intrusiveness
IRC 6330 requires that the Appeals Office consider
whether any collection action balances the need for
efficient collection of taxes with the taxpayer’s
legitimate concern that any collection action be no
more intrusive than necessary. The file indicates that
the legal and procedural requirements pursuant to the
issuance of the Final Notice, Notice of Intent to Levy,
were met and were not improper.
As stated, placement of the taxpayer’s account into
Installment Agreement status will prevent enforced
action from occurring. Therefore, the issued Notice of
Intent to Levy will become moot. Should the agreement
default, the IRS will issue CP523, Notice of Defaulted
Installment Agreement, which will detail potential
enforcement actions that may be taken against the
taxpayer.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
In his response to respondent’s motion (petitioner’s re-
sponse), petitioner frames the issue presented in the instant
case as follows:
Whether the misrepresentations by Respondent’s
counsel of the terms of the settlement agreement in
Hudspath v. Commissioner, Docket No. 7901-00 should
render the settlement agreement void and thus, preclude
any lien or levy action for assessments arising there-
from?
Petitioner takes the following position in petitioner’s response:
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