- 5 -
submitted a Form 12153, Request for a Collection Due Process
Hearing, which was received by respondent on August 11, 2004.
Petitioner stated his disagreement with the lien as follows:
“I’M GOING THROUGH OFFER AND COMPROMISE AS WE SPEAK”.
Respondent’s Appeals Office conducted a collection hearing
by telephone with petitioner on December 14, 2004. During that
interview, petitioner continued to press for acceptance of his
offer-in-compromise. Thereafter, on January 3, 2005, respondent
issued the above-mentioned notice of determination for the 1990,
1993, 1994, 2000, and 2001 taxable years, sustaining the filing
of the notice of lien in July of 2004.3 An attachment to the
notice addressed the issues raised by the taxpayer and stated, as
relevant here: “The rejection of your offer in compromise has
been sustained by Appeals based on IRM 5.8.7.6(5), that due to
your egregious history of non-compliance it is in the best
2(...continued)
administrative hearing for these collection actions. Equivalent
administrative hearings are not appealable to this Court. See
secs. 6320(b)(2), 6330(b)(2); Inv. Research Associates, Inc. v.
Commissioner, 126 T.C. 183, 189-191 (2006); Orum v. Commissioner,
123 T.C. 1, 8-11 (2004), affd. 412 F.3d 819 (7th Cir. 2005).
3Respondent had earlier issued to petitioner a Decision
Letter Concerning Equivalent Hearing Under Section 6330 (Levy) of
the Internal Revenue Code sustaining levy action as to taxable
years 1993 and 1994, and a Decision Letter Concerning Equivalent
Hearing Under Section 6320 (Lien) of the Internal Revenue Code
sustaining the filing of a Federal tax lien with respect to
taxable years 1996, 1997, and 1999. See supra note 2.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011