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The taxpayer raised issues that are either frivolous,
groundless, or otherwise not considered by appeals. He
did not qualify for a face to face conference, and did
not avail himself of the opportunity for a telephone
hearing or a hearing via correspondence. He requested
various documents, but did not propose a viable
collection alternative or otherwise participate in the
offered telephone hearing. The Notice of Federal Tax
Lien will remain in full force and effect until
satisfied or unenforceable. This analysis indicates
that this action is now necessary to provide for the
efficient collection of the taxes despite the potential
intrusiveness of enforced collection.
In response to the notice of determination, petitioner filed
his petition with this Court on January 28, 2005.
On December 2, 2005, respondent filed a motion for summary
judgment, asking the Court to find as a matter of law that
respondent’s determination sustaining the filing of a Federal tax
lien was not an abuse of his discretion and that a penalty under
section 6673(a)(1) should be imposed against petitioner. The
Court denied respondent’s motion.
OPINION
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a taxpayer liable for
taxes when a demand for payment of the taxes has been made and
the taxpayer fails to pay those taxes. Section 6320(a) provides
that the Secretary shall furnish the taxpayer with written notice
of a Federal tax lien within 5 business days after the notice of
lien is filed. Section 6320 further provides that the taxpayer
may request an Appeals hearing within 30 days beginning on the
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