- 4 -
Lien Filing and Your Right to a Hearing Under IRC 6320.
Petitioner timely submitted a Form 12153, Request for a
Collection Due Process Hearing. He also submitted an OIC, in
which he made a cash offer of $2,000 to compromise his 2002 tax
liability.2 The OIC was based on doubt as to collectibility.
Petitioner’s OIC was assigned to an Appeals officer. As
part of his evaluation of the OIC, the Appeals officer calculated
the monthly income that petitioner could pay toward his 2002 tax
liability. The Appeals officer used petitioner’s 2002 gross
income of $38,686 as a baseline and then projected that amount
over a 48-month period. After subtracting allowable expenses,
the Appeals officer calculated that petitioner could pay $932 a
month toward his 2002 tax liability, which would allow him to pay
the liability in full in less than a year.
Petitioner and the Appeals officer participated in an
administrative hearing in January 2005. Prior to the hearing,
the Appeals officer was unaware that petitioner’s 2002 gross
income was attributable almost entirely to the car he had
received from Centra. After learning of this fact, the Appeals
officer requested and received additional information from
petitioner.
2 Petitioner intended to use his student loan proceeds to
pay the $2,000.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011