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Request for a Collection Due Process Hearing. As a basis for her
disagreement with respondent’s proposed collection action
petitioner asserts, among other things, that “govt. agencies
colluded in egregious civil & human rights abuses against me & my
family”. By letter dated November 27, 2001, the Appeals officer
invited petitioner to submit additional relevant information
relating to the issues that could be considered. In this
connection, a Form 433-A, Collection Information Statement, was
provided to petitioner so that she could present collection
alternatives to respondent. Petitioner responded by letter dated
December 8, 2001. The letter does not contain any information or
assertions that could reasonably be considered as an appropriate
challenge to respondent’s collection action. As a result, on
February 11, 2002, respondent issued a notice of determination,
wherein he concluded that respondent could proceed with the
proposed collection action.
Discussion
This Court has jurisdiction to review the Commissioner’s
administrative determination under section 6330. Sec. 6330(d).
Petitioner received a notice of deficiency, and she timely filed
a petition with this Court. A decision was entered with respect
to the taxable year 1995 based on the agreement of the parties.
Since the validity of the underlying tax liability is not at
issue, we review the determination for abuse of discretion. Sego
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