Louis A. and Christine Cox - Page 14

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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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