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5. Collection Alternatives offered by the Tax-
payer
During the hearing, Installment Agreements and Offer in
Compromise Procedures were discussed. A taxpayer may
request an Installment Agreement or an Offer to be
considered for payment of an outstanding tax liability.
However, these can only be considered when a taxpayer
is in compliance with tax law. Mr. Dunbar is not in
compliance and he did not complete the financial infor-
mation forms requested. Mr. Dunbar provided no valid
alternatives.
6. Whether the collection action represents a
balance between the need for the efficient
collection of taxes and the legitimate con-
cern that such action be no more intrusive
than necessary for collection of taxes due.
The action proposed does balance the need for efficient
collection of taxes due and Mr. Dunbar’s concern that
it be no more intrusive than necessary. Mr. Dunbar
argued the legality of the tax law. He filed income
tax returns with $0 entries on all items except for
income taxes withheld. Under such circumstances, the
District’s action is necessary to protect the Govern-
ment interest and it is appropriate. Mr. Dunbar is not
in compliance with filing requirements. [Reproduced
literally.]
In response to the notice of determination, the Court
received a letter from petitioner that the Court had filed as a
“Petition for Lien or Levy Action Under Code Section 6320(c) or
6330(d)”. On January 10, 2002, as ordered by the Court, peti-
tioner filed with the Court an amended petition for lien or levy
action under section 6320(c) or 6330(d) (amended petition).
On March 2, 2006, the Court issued an Order (Court’s March
2, 2006 Order) in which, inter alia, the Court indicated that
petitioner’s pleadings contained statements, contentions, and
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