Donald A. and Virginia M. Singer - Page 2

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         action under Code section 6320(c) or 6330(d).  We review for                 
         abuse of discretion respondent’s notice of determination.                    
                                     Background                                       
              Some of the facts have been stipulated.  The stipulation of             
         facts and the attached exhibits are incorporated herein by this              
         reference.  Petitioners are husband and wife.  At the time of                
         filing the petition, petitioners resided in Gainesville, Georgia.            
              On July 1, 2002, respondent sent petitioners a final notice             
         of intent to levy pursuant to section 6330 for taxable years 1997            
         and 1999.  Subsequently, respondent received from petitioners a              
         timely Form 12153, Request for Collection Due Process Hearing.2              
         The handwritten Form 12153 stated:  “WE DO NOT DISPUTE AMOUNTS               
         DUE, HOWEVER, DUE TO DIFFICULTIES IN GAINING INCOME ON THE PART              
         OF TAXPAYER DONALD A. SINGER, AND DIFFICULTY IN GAINING                      
         EMPLOYMENT A TAX LIEN ON PROPERTY AT THIS TIME WOULD SEVERELY                
         HURT CHANCES OF GAINING EMPLOYMENT OR INCOME.”                               
              On April 14, 2003, petitioners submitted Form 656, Offer in             
         Compromise, and Form 433-A, Collection Information Statement for             
         Individuals, setting forth an offer in compromise based on doubt             





               2On Form 12153, petitioners incorrectly marked the line                
          contesting the filing of a notice of Federal tax lien, but later,           
          on May 9, 2003, petitioners sent a letter by facsimile correcting           
          the mistake and challenging the proposed levy action.                       





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