Neil Rabinowitz - Page 4

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          he or she may raise any relevant issue relating to the unpaid tax           
          or to the tax lien, including challenges to the appropriateness             
          of the collection action and “offers of collection alternatives,            
          which may include the posting of a bond, the substitution of                
          other assets, an installment agreement, or an offer-in-                     
          compromise.”  Sec. 6330(c)(2)(A); see also sec. 6320(c).  A                 
          determination takes into account consideration of the                       
          verification that the requirements of the applicable law and                
          administrative procedures have been met and “whether any proposed           
          collection action balances the need for the efficient collection            
          of taxes with the legitimate concern of the person that any                 
          collection action be no more intrusive than necessary.”  Sec.               
               There is no issue here concerning the correctness of the               
          amounts of the tax liabilities for 1996 and 1997.2  There is also           
          no dispute that the taxes were properly assessed and that                   
          petitioner has failed to pay these liabilities.  We, therefore,             
          review the Appeals Office’s refusal to lift the tax lien by the             
          standard whether it was an abuse of discretion; i.e., whether it            
          was arbitrary, capricious, or without sound basis in fact or law.           
          We do not substitute our judgment for that of the Appeals Office.           
          See sec. 6330(d); Murphy v. Commissioner, 125 T.C. 301, 308, 320-           

          2    The original assessment was corrected to reflect the amounts           
          shown on petitioner’s 1996 and 1997 returns that were filed on              
          Feb. 7, 2005.                                                               

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