David Jackson and Betty S. Jackson - Page 11

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          Discussion                                                                  
               Section 6321 imposes a lien in favor of the United States on           
          all property and rights to property of a taxpayer liable for                
          unpaid taxes after demand for payment.  Within 5 business days              
          after the day of filing the notice of lien, the Secretary must              
          notify the taxpayer, in writing, that a tax lien was filed and              
          inform the taxpayer of his or her right to a hearing before an              
          impartial Appeals officer.  Sec. 6320.  Section 6320(c) provides            
          that the Appeals Office hearing generally shall be conducted                
          consistent with the procedures set forth in section 6330(c), (d),           
          and (e).  Once the Appeals officer has issued a determination               
          letter, the taxpayer may seek judicial review of the                        
          Commissioner’s administrative determination.  Sec. 6330(d).                 
               A. Abatement of Interest                                               
               We have jurisdiction over petitioners’ request for abatement           
          of interest because such request was made as part of a section              
          6330 proceeding.  See Katz v. Commissioner, 115 T.C. 329, 340-341           
          (2000).                                                                     
               This Court may order an abatement of interest if the                   
          Commissioner abuses his discretion in failing to abate interest.            
          Sec. 6404(h)(1).5  The taxpayer must prove that the Commissioner            

               4(...continued)                                                        
          months to release the lien.                                                 
               5  Sec. 6404(h), formerly sec. 6404(g), is applicable to               
                                                             (continued...)           





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