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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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