- 2 - 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,Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011