Rudolph Harris, Sr., and Verline Harris - Page 6

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          documents Mr. and Mrs. Harris previously submitted supporting the           
          second OIC--i.e., Forms 433-A, Collection Information Statement             
          for Wage Earners and Self-Employed Individuals, or the medical              
          records from the three doctors referred to in the body of the               
          second OIC; or the income and expense worksheets.5                          
               On November 24, 2003, respondent issued Mr. and Mrs. Harris            
          a Notice of Determination Concerning Collection Action(s) Under             
          Section(s) 6320 and/or 6330 determining that the NFTL would not             
          be withdrawn.                                                               
                                       OPINION                                        
               Section 6320 provides that the Secretary shall furnish the             
          person described in section 6321 with written notice (i.e., the             
          hearing notice) of the filing of a notice of lien under section             
          6323.  Section 6320 further provides that the taxpayer may                  
          request administrative review of the matter (in the form of a               
          hearing) within a 30-day period.  The hearing generally shall be            
          conducted consistent with the procedures set forth in section               
          6330(c), (d), and (e)--which provide for, among other things, the           
          conduct of the hearing, the making of a determination, and                  
          jurisdiction for court review of the section 6330 determination.            
          Sec. 6320(c).                                                               


               5  Respondent submitted an affidavit of the settlement                 
          officer listing the materials he reviewed before the                        
          determination was made in this case.  Neither the settlement                
          officer nor any other IRS employee testified at trial.                      





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