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for the liability was issued nor did you have any other
venue to raise the issue of liability. The hearing
allowed for you to present your arguments with respect
to this liability. You did so and also chose not to
discuss any collection alternatives. You contend that
your position is correct and any alternative to collec-
tion would undermine efforts to hold the employer
responsible, for all taxes, in connection with the work
preformed by Mr. Anderson. Discussion did take place
with respect to the impact that the Notice of Federal
Tax Lien is having upon your financial situation.
Alternatives, such as a bond, letter of credit and
substitute protection, to the security provided the
United States by the Federal Tax Lien, were suggested.
You avoided any discussion of alternatives citing your
position relative to the assessment.
The review of the administrative file and computer
records indicates that all procedural and legal re-
quirements have been met. Notice and demand was issued
and neglect or refusal to pay has occurred. IRC Sec-
tion 6331 (d) requires that the Internal Revenue Ser-
vice notify a taxpayer at least 30 days before a Notice
of Levy can be issued. Transcripts show that this
notice was mailed to you. You timely responded and an
opportunity for a hearing with the Office of Appeals
has been provided. The Notice of Federal Tax Lien was
properly requested. The record reveals that the as-
sessments were made, that verification of the existence
of the liability was verified and the requesting offi-
cial was properly authorized to make such request.
The tax return for the year 1998 was assessed on June
7, 1999. * * * The assessments were all properly made.
You have neglected or refused to pay the liabilities.
A review of the computer files shows that the outstand-
ing balances are still due and owing. A Letter 1058,
Final Notice - Notice of Intent to Levy and Notice of
Your Rights to a Hearing, was issued on December 6,
2001.[6] The Form 12153 contesting the levy action was
filed on December 12, 2001. The request was timely.
The Notice of Federal Tax Lien was filed on December 7,
2001. The Form 12153 contesting the action was re-
ceived in a timely manner on December 19, 2001. The
original request indicated that you had requested a
6See supra note 5.
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Last modified: November 10, 2007