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This proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 (notice of
determination) sent to petitioner on October 31, 2003. The issue
for decision is whether respondent abused his discretion in
determining that the proposed levy action to collect petitioner’s
unpaid Federal income tax for 1994 through 1999 should proceed.
Background
The facts have been stipulated, and they are so found. This
case was submitted fully stipulated pursuant to Rule 122. At the
time his petition was filed, petitioner resided in Portland,
Oregon.
Petitioner filed Federal income tax returns for the taxable
years 1994 through 1999 but did not pay in full the tax he
reported. Respondent assessed the taxes shown on petitioner’s
returns, but eventually designated his account “currently not
collectible”, meaning that respondent would suspend enforced
collection of petitioner’s outstanding tax liabilities. After
petitioner failed to file his 2001 tax return, however,
respondent removed the “currently not collectible” designation
and proceeded with collection efforts.
In March 2003, respondent sent petitioner a Final Notice Of
Intent To Levy And Notice Of Your Right To A Hearing with respect
to the taxable years 1994 through 1999. Petitioner timely
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