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SUMMARY AND RECOMMENDATION
Should the lien be released or withdrawn?
No, the tax as assessed is deemed correct and the offer
in compromise proposed by the taxpayers has been
rejected.
BRIEF BACKGROUND
Mr. and Mrs. Speltz filed their 2000 return showing a
liability of $209,749.77. They made a payment with the
return of $17,565. Payments of $70,000 were made prior
to an installment agreement which was entered into for
$2,500. Two payments of $2,500 made prior to the
filing of an offer in compromise of $4,457 on
11/2/2001. The offer was rejected due to the taxpayers
having assets and the ability to full pay the
liability. A lien was then filed. The taxpayers’
representative states on the request for a collection
due process hearing that the personal residence
constitutes exempt property and therefore the IRS’
attempted lien is unenforceable. A phone conference
was held with the representative, * * * who questioned
whether there was any pending legislation aimed at
changing how the alternative minimum tax is computed.
A check with the national office shows that there is no
pending legislation to retroactively adjust how the
alternative minimum tax is computed.
DISCUSSION AND ANALYSIS
1. Verification of legal and procedural requirements;
Yes
2. Issues raised by the taxpayer; The offer in
compromise was rejected.
3. Balancing of need for efficient collection with
taxpayer concern that the collection action be no more
intrusive than necessary. The collection action
balances the need for the efficient collection of taxes
with the Speltz’s legitimate concern that the
collection action be no more intrusive than necessary.
The petition in this case was filed by petitioners pro se;
counsel entered his appearance after respondent filed a motion
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Last modified: May 25, 2011