James Curtis Barrett - Page 6

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               On October 6, 2003, respondent sent petitioner a Notice of             
          Federal Tax Lien Filing and Your Right to a Hearing Under IRC               
          6320 (the notice of lien) for the taxable years 1994, 1995, 1996,           
          1997, and 1998.  Petitioner timely submitted to respondent a Form           
          12153, Request for a Collection Due Process Hearing.  Petitioner            
          stated in this request that he did not owe the amounts listed in            
          the notice of lien.  He did not raise a spousal defense or offer            
          collection alternatives.                                                    
               Respondent’s Appeals officer and petitioner had a face-to-             
          face hearing on March 8, 2004, and also exchanged subsequent                
          correspondence.  A narrative of what took place at the                      
          administrative hearing was not made part of the record.  On April           
          8, 2004, respondent issued to petitioner a notice of                        
          determination, which stated that the Appeals Office had                     
          determined that the notice of lien filing was appropriate.    On            
          May 3, 2004, petitioner filed with the Court a petition for lien            
          or levy action seeking review of respondent’s notice of                     

          credits totaling $1,860, that amount is not reflected on                    
          petitioner’s tax return, the Form 1099-R, Distributions From                
          Pensions, Annuities, Retirement or Profit-Sharing, IRAs,                    
          Insurance Contracts, etc., or respondent’s Form 4340, Certificate           
          of Assessments, Payments, and Other Specified Matters.  These               
          discrepancies have not been explained.  However, the notice of              
          lien reflects the lower amount and appears consistent with the              
          Form 4340.  Accordingly, we do not need to consider this matter             
          any further.                                                                

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