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in your case.
During your conference you stated that payments have
been made that have not been correctly credited to your
account. You were to provide proof of payment for
Appeals to review by December 31, 2004. To date you
have not provided any information on possible missing
payments for Appeals to review. Without verification
of payment Appeals cannot make the determination that
your account has been satisfied and release the notice
of federal tax lien. The assessed balances due as
listed on the notice of federal tax lien were correct
according to IRS records at the time of lien filing.
The notice of lien cannot be released until your tax
liability is paid in full.
Balancing efficient tax collection with intrusiveness
IRC section 6320 requires that the Appeals Officer
balance the need for efficient collection of taxes with
the legitimate concern that any collection action be no
more intrusive than necessary. I find that the filing
of a notice of federal tax lien is not unnecessarily
intrusive because an assessment was made, you were
notified of the assessment and there was refusal or
neglect to pay. The notice of federal tax lien is
necessary for the efficient collection of the tax
liability.
Discussion
At trial, petitioner informed the Court that the only basis
on which he is contesting the Federal tax lien filed by respon-
dent with respect to the unpaid liabilities for 1997, 1998, 1999,
and 2000 is that he does not have the ability to pay those
liabilities.2
2At trial, petitioner did not claim that he made payments
toward the unpaid liabilities for 1997, 1998, 1999, and 2000 that
respondent did not properly credit. We conclude that petitioner
has abandoned that claim. We note that although the Court gave
petitioner the opportunity to file a brief in this case, he
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