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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