- 12 -
agreement, or other collection alternative.
On November 28, 2005, the Appeals officer issued to peti-
tioners a notice of determination concerning collection action(s)
under section 6320 and/or 6330 (notice of determination). The
notice of determination stated in pertinent part: “The filing of
the Notice of Federal Tax Lien is sustained by the Appeals office
at this time.” An attachment to the notice of determination
stated in pertinent part:
Type of Tax Period CDP Notice Date CDP Received
1040 12/31/2000, 12/31/200111/04/2004 12/2/2004
SUMMARY AND RECOMMENDATION
Appeals has verified, or received verification, that
applicable laws and administrative procedures have been
met, has considered all issues raised, and has balanced
the proposed collection action with the legitimate
concern that such action be no more intrusive than
necessary as required by IRC �6330(c)(3).
The outstanding tax liabilities of the Miller’s are the
result of self-assessed returns in which credits from
withholding and estimated tax payments were insuffi-
cient to cover the amount of Income Tax and Alternative
Minimum Tax on each return. They are in full compli-
ance for filing through tax year 2004, and have no
other outstanding liabilities than the ones at issue
under this Due Process request.
The administrative file indicates that the Miller’s
have previously submitted several Offers in Compromise,
all of which have been denied, citing that they have
the ability to pay their taxes in full via equity in
assets and future income potentials. They have also
been given the option of entering into an Installment
Agreement to resolve these liabilities, but have chosen
not to do so.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011