- 3 -
instituted levy proceedings on retirement income petitioner was
receiving from his prior employment as a police officer for the
City of New York. For the year 2004, petitioner received
$30,979.21 in retirement benefits from the City of New York
retirement system. During 2004 and since, petitioner has been
employed by the U.S. Department of Transportation, which
petitioner referred to as “Homeland Security”, and his salary for
2004 from that employment was $24,752.63. Thus, petitioner’s two
sources of income during 2004 totaled $55,771.84.
Prior to consummation of the levy of petitioner’s retirement
benefits, respondent had issued a notice of intent to levy.
Petitioner consciously did not appeal that notice and allowed the
levy to proceed. Pursuant to that levy, respondent has been
collecting monthly amounts of $1,392.15 from petitioner’s New
York retirement benefits. The levy has continued, and, upon
respondent’s issuance of the notice of Federal tax lien,
petitioner requested a hearing and applied for a release and
cancellation of the levy, seeking in place of the levy the
continued payment of $1,392.15 per month toward liquidation of
his past years’ tax liabilities as an installment agreement.
In connection with the relief sought, petitioner was
required to and did provide a current financial statement to
respondent’s Appeals Office. Based on the financial data
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011