Joseph A. Loftus - Page 5

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          The Section 6320/6330 Administrative Process                                
               After respondent mailed him a Letter 3172, Notice of Federal           
          Tax Lien Filing and Your Right To a Hearing Under IRC 6320,                 
          petitioner timely submitted a Form 12153, Request For a                     
          Collection Due Process Hearing, referencing 1996 and 1997.  In a            
          document attached to the Form 12153, petitioner stated that he              
          did not disagree with the asserted liability for the 10-percent             
          additional tax on early distributions.  Petitioner strongly                 
          objected, however, to what he perceived as the unjustified                  
          failure of the IRS to file a motion to compel payment of its                
          claim before final distribution of the bankruptcy estate.                   
          Petitioner asked that the IRS “completely abandon its claim”.               
               Petitioner received a telephonic hearing with the Office of            
          Appeals in Houston, Texas.  The office issued a notice of                   
          determination finding the filing of the notice of the Federal tax           
          lien to be an appropriate collection action.                                
               After the petition was filed with the Court for review of              
          respondent’s determination, respondent obtained from the Court a            
          remand of the case for further consideration of the bankruptcy              
          issue.  Petitioner, on remand, met face to face with an Appeals             
          conferee.  The conferee issued a supplement to the original                 
          notice of determination that again sustained as appropriate the             
          filing of the notice of Federal tax lien.                                   

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Last modified: May 25, 2011