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The Secretary has provided sufficient verification that
the requirements of any applicable law or
administrative procedure have been met.
Your request for a Collection Due Process Hearing was
submitted under IRC �6330, objecting to the proposed
collection action. You proposed an alternative
collection resolution of an offer in compromise.
Appeals provided you opportunities to submit the
required forms and financial information necessary to
determine an adequate offer. You have not responded.
Without further cooperation, it is Appeals [sic]
determination that the proposed collection action
should not be restricted, and balances the need for
efficient collection of taxes with the taxpayer’s
legitimate concern that any collection action be no
more intrusive than necessary.
OPINION
The Internal Revenue Service Restructuring and Reform Act of
1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746,
granted the Court jurisdiction to review the Commissioner’s
determination as to the propriety of a filing of a notice of
Federal tax lien under section 6320 or a proposed levy upon
property under section 6330. Congress provided in RRA 1998 that
the addition of sections 6320 and 6330 was to be effective for
“collection actions initiated” on or after January 19, 1999. RRA
1998 sec. 3401(d), 112 Stat. 750. Sections 301.6321-1 and
301.6331-1(a)(5), Proced. & Admin. Regs., state:
Solely for purposes of sections 6321 and 6331, any
interest in restricted land held in trust by the United
States for an individual noncompetent Indian (and not
for a tribe) shall not be deemed to be property, or a
right to property, belonging to such Indian. * * *
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Last modified: May 25, 2011