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Petitioner timely filed a petition under section
6330(d)(1)(A) for review of respondent’s determination to proceed
with the collection of petitioner’s 1996 and 1997 Federal income
tax liabilities. The issue is whether the refusal by the Appeals
Office to release or withdraw a Federal tax lien constituted an
abuse of discretion. At the time the petition was filed
petitioner resided in Pikesville, Maryland.
Background
The facts are as follows. Respondent assessed tax
liabilities for the taxable years 1996 and 1997 and, on December
28, 2004, filed a Federal tax lien showing the balance due. On
December 29, 2004, respondent notified petitioner that the tax
lien had been filed. Petitioner requested a hearing to have the
tax lien removed and suggested that a compromise was appropriate.
Petitioner, however, did not submit information concerning an
offer-in-compromise. The Appeals Office determined that the
filing of the tax lien was appropriate and the least intrusive
collection means of protecting the Government’s interest.
Petitioner appeals.
Discussion
After the filing of a notice of Federal tax lien, a taxpayer
is entitled to notice and an opportunity for a hearing before an
impartial officer of respondent’s Office of Appeals. Secs.
6320(a) and (b), 6330(b)(3). If a taxpayer requests a hearing,
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