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$440,041.85 for petitioner’s tax deficiency for 1995. Appeals
Officer Orozco stated that there was no agreement to pay off, or
write off, petitioner’s penalty or interest for 1995. Appeals
Officer Orozco noted that all required procedures and applicable
law had been followed and petitioner offered no collection
alternatives.
On November 30, 2001, respondent issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 to petitioner regarding his 1995 tax year (notice of
determination). In the notice of determination, respondent
determined that the filing of the notice of lien was appropriate,
that the assessed interest and penalties were due and owing yet
remained unpaid, and that petitioner had not offered an
alternative to enforced collection action. The attachment to the
notice of determination stated that petitioner argued solely that
the entire tax liability had been paid from the seized funds, and
noted that the IRS received funds to pay only the tax deficiency
and the current amount owed was for the fraud penalty and
interest.
OPINION
Section 6320 provides that the Secretary will furnish the
person described in section 6321 with written notice (i.e., the
hearing notice) of the filing of a notice of lien under section
6323. Section 6320 further provides that the taxpayer may
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