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Section 6320 and/or 6330 (notice of determination) denying
petitioner any relief. The notice of determination contained a
summary of the Appeals Office’s determination, which was further
detailed in an attachment authored by the settlement officer. In
support of sustaining the filing of the NFTL, the settlement
officer determined that the $2 million remittance had been
subject to a criminal forfeiture proceeding and that petitioner
was not entitled to rely on those funds to satisfy the 1996 tax
liability. The settlement officer also determined that the
filing of the NFTL was appropriate and no circumstances existed
to either release or withdraw it. He further determined that
petitioner had admitted to his inability to pay the liability,
but petitioner had failed to request any collection alternatives
or to provide any information from which collection alternatives
could be considered. The settlement officer sustained the filing
of the NFTL.
The Amended Petition
Petitioner filed a petition and an amended petition. In the
amended petition, petitioner states that, for 1996: “[He] paid
$2,000,000.00 estimated tax payment to the IRS, but never did
actually file a return.” He adds: “The Department of the
Treasury in a manual refund check refunded this $2,000,000.00 to
the U.S. Marshall’s service pursuant to a court order for
forfeiture.” He claims: “This refund based upon the court order
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Last modified: May 25, 2011