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determinations as to: (1) Intrusiveness of the proposed
collection actions; (2) current tax law compliance; (3) ability
to pay and interpretation of submitted financial information; (4)
availability of currently not collectible status for unpaid
liabilities; (5) abatement of delinquency additions to tax; and
(6) adequacy of the administrative record for judicial review.
With respect to the proceeding for 2001 and 2002, petitioners
also alleged that they were denied their right to a fair hearing
before an impartial Appeals officer with no prior involvement in
the case.
As previously indicated, these cases were submitted fully
stipulated. In conjunction with that submission, the parties
filed a stipulation of settled issues in which they agreed to
additions to tax under section 6651(a)(1) for taxable years 2000
and 2001 to the extent of 50 percent of the amounts assessed and
to abatement of the remaining 50 percent for each year.
Discussion
I. Collection Actions--General Rules
Section 6331(a) authorizes the Commissioner to levy upon all
property and rights to property of a taxpayer where there exists
a failure to pay any tax liability within 10 days after notice
and demand for payment. Sections 6331(d) and 6330 then set forth
procedures generally applicable to afford protections for
taxpayers in such levy situations. Section 6331(d) establishes
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