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value of his real property interests exceeded his unpaid tax
liabilities.
Respondent returned the OIC to petitioner on February 27,
2004, with a letter that states: “We requested substantiation of
your financial information. We have not received all of the
required information. Therefore, we have closed your offer.”
Respondent filed a notice of Federal tax lien against petitioner
on March 9, 2004, for the taxable years 1994, 1995, 1996, and
2002. The total amount reflected on the notice of Federal tax
lien was $4,619.60. Respondent issued a Notice of Federal Tax
Lien Filing and Your Right to a Hearing Under IRC 6320 to
petitioner on March 12, 2004.
Petitioner timely submitted a Form 12153, Request for a
Collection Due Process Hearing. The Form 12153 states only that
petitioner wished to continue pursuing an OIC. Petitioner and
respondent’s settlement officer held a face-to-face hearing in
May 2004. Petitioner did not dispute his underlying liabilities
or raise a spousal defense. The settlement officer informed
petitioner that his offer of $3,000 was insufficient because of
the total value of his real property interests.3 The settlement
3 In his OIC, petitioner indicated he owned four parcels of
real property. The notice of determination, however, states that
petitioner and the offer specialist “reviewed the nine parcels of
real property in which * * * [petitioner] ha[s] an interest.” A
notarized document that petitioner signed on Feb. 16, 2004, also
indicates that he had interests in nine parcels of real property.
(continued...)
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