- 15 - Petitioner has not alleged, and the record contains no evidence, that respondent committed any erroneous or dilatory acts requiring abatement of interest. Thus, the Court concludes respondent's decision not to abate interest is not an abuse of discretion. Petitioner asserts he did not receive proper notice of the filing of the NFTL with respect to his unpaid income tax liabilities for the years at issue. Under section 6320 the Secretary shall furnish the person described in section 6321 with written notice of the filing of a notice of lien under section 6323. The notice may be sent by certified mail to the person’s last known address not more than 5 business days after the day of filing the Federal tax lien. Sec. 6320(a)(2). Petitioner was duly sent notice within 5 business days of the filing of the Federal tax lien. Thus, the Court concludes respondent did not abuse his discretion in determining petitioner received proper notice of the filing of the NFTL. Finally, respondent did not abuse his discretion in determining further consideration of collection alternatives was futile. Petitioner repeatedly failed to cooperate and respond to respondent’s requests for financial information or to submit a processable offer-in-compromise. Accordingly, the Court holds that respondent’s determination upholding the Federal tax lien was not an abuse of hisPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011