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and claimed a refund of $18,915.07. Petitioner attached to the
Form 1040X three Forms 4852, Substitute for Form W-2, Wage and
Tax Statement, or Form 1099-R, Distributions from Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, Etc. Each of the Forms 4852 from Solomon Smith
Barney, Inc., E Trade Securities, Inc., and Digital Island, Inc.,
was signed by petitioner, and reported wages as zero.
Petitioner replied to an Appeals offer of a telephonic
conference, declining the conference and stating that he had
documented his position that he was not an “employee” who had
received “wages”, citing section 3401(a) and (c).
Discussion
Section 6330 provides that no levy may be made on a
taxpayer’s property or rights to property unless the Secretary
has notified him of his right to request a hearing with the IRS
Office of Appeals before the levy is made. The taxpayer
requesting the hearing may raise any relevant issue with regard
to the Commissioner’s intended collection activities, including
spousal defenses, challenges to the appropriateness of the
Commissioner’s intended collection action, and alternative means
of collection. Secs. 6320(b) and (c), 6330(c); see Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114
T.C. 176, 180 (2000).
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Last modified: May 25, 2011