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phone conversations, but that they were aware from the date they
signed the OIC that any noncompliance on their part with the 5-
year timely filing and payment requirement would immediately
result in default of the OIC.
Collection Due Process Hearing
The only argument set forth in the petition was that “all
legal and procedural requirements [with respect to the CDP
hearing] were not met.” Section 6320 requires that the
Commissioner give notice to taxpayers in writing within 5 days
after the filing of the Notice of Federal Tax Lien of the
taxpayers’ right to request a hearing with Appeals if the request
is made during the 30 days following the end of the 5-day
notification period. In this case, respondent sent petitioners
the Notice of Federal Tax Lien together with the Notice of
Petitioners’ Right to Request a Hearing on May 4, 2004.
Petitioners requested a hearing on May 20, 2004. Accordingly, we
find that all procedural requirements with respect to the notice
of the lien and the CDP hearing were timely met.
At the CDP hearing, petitioner husband requested relief from
paying the outstanding amount due for taxable year 1994 under the
original OIC. Petitioner husband presented no other collection
alternatives to this request. Petitioner husband’s singular
argument at the CDP hearing was that he had not received notice
of default, and that he had no notice until receiving the Notice
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