- 14 - Under section 6330, the taxpayer can question the underlying unless he has been previously given the right to appeal or petition the Tax Court regarding the matter. In this situation, the taxpayer defaulted the statutory notice of deficiency and later amended his own return to report more income and liability. He doesn’t appear to argue those actions of his own, although indicating he disagrees with his own pre- parer’s computations of an additional liability. The remains of the account are postings of payments from a carry back or from later year refunds. There appear to be no errors in the postings of those changes and payments. RELEVANT ISSUES PRESENTED BY THE TAXPAYER I believe I have addressed all relevant issues pre- sented by the taxpayer. The taxpayer and representa- tive haven’t presented further arguments that are on point to the case. They didn’t present an alternative or lesser intrusive method of payment to the levy action The representative submitted numerous copies of medical receipts showing the taxpayer/husband encountered various medical problems in 1999 through 2003. I didn’t find the information would show a reasonable cause to reduce any penalties assessed on the 1999 liability. In addition, the taxpayer had prior oppor- tunities to either petition the Tax Court or file an appeal regarding the penalties and interest in prior years. They should not be allowed to argue those underlying liabilities in this CDP hearing. BALANCING EFFICIENT COLLECTION AND INTRUSIVENESS Under the circumstances of the case, the levy action balances an efficient method of collection when consid- ering the legitimate concerns of the taxpayer that it be no more intrusive than necessary. The levy action is sustained. [Reproduced literally.] Discussion The Court may grant summary judgment where there is no genuine issue of material fact and a decision may be rendered asPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: May 25, 2011