- 9 -
III. Balancing the Need for Efficient Collection with the
Taxpayer’s Concern that the Collection Action be no
More Intrusive than Necessary
Has efficient tax collection been balanced with concern
regarding intrusiveness of the proposed collection
action?
IRC �6330 requires that the Settlement Officer consider
whether any collection action balances the need for
efficient collection of taxes with the taxpayer’s
legitimate concern that any collection action be no
more intrusive than necessary.
The taxpayer has not participated meaningfully in
trying to resolve his tax liability and has insisted
instead on using frivolous arguments, which have re-
peatedly been dismissed by the courts.
Appeals sustains Collection’s decision to file the
NFTL.
On March 25, 2003, respondent issued to petitioner a deci-
sion letter concerning equivalent hearing under section 6330
(decision letter) with respect to the notice of intent to levy.
That letter stated in pertinent part:
We have reviewed the proposed collection action for the
period(s) shown above [including 1994, 1996, 1998, and
1999]. This letter is our decision on your case. A
summary of our decision is stated below and the en-
closed statement shows, in detail, the matters we
considered at your Appeals hearing and our conclusions.
Your due process hearing request was not timely filed
within the time prescribed under Section 6330. How-
ever, you received a hearing equivalent to a due pro-
cess hearing except that there is no right to dispute a
decision by the Appeals Office in court under IRC
section 6330.
A statement attached to the decision letter provided in
pertinent part:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011