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hearing and never received one.
Appeals has verified, or received verification, that
applicable laws and administrative procedures have been
met, has considered the issues raised, and has balanced
the collection action with the legitimate concerns that
such action be no more intrusive than necessary as
required by IRC 6330(c)(3).
Information in the case file shows that the Internal
Revenue Service followed law and procedure in this
case. The liabilities were properly assessed. Notice
and demand was made and the assessments were not paid.
IRC § 6330(c) allows the taxpayer to raise any relevant
issues relating to the unpaid tax on the proposed levy
at the scheduled hearing. On January 29, 2002 a hear-
ing was held. Only Cheryl Latos attended. Discussions
centered on the validity of the liabilities, you es-
chewed discussion of alternatives to the proposed
enforced collection actions.
Issues raised by the taxpayer
You raised the issue of the validity of the assessment.
In this appeal, the issue involved the tax assessments
for [inter alia] * * * 1998 * * *. It related only to
income tax. The current tax assessed is not related to
self-employment. Based upon the discussion at the
hearing, held on January 29, 2002, you contend that Mr.
Anderson is an employee. You indicate that it is the
responsibility of the employer to withhold taxes. The
law does not support your position. No withholding was
taken from the remuneration of Mr. Anderson. No esti-
mated payments were ever made for the years in ques-
tion. As previously cited above, Church 810 F2nd 1987
87-1 USTC 1945 , the fact that an employer does not
withhold does not lessen your obligation to pay the
income tax.
You raised no other issues at the hearing. Attempts to
discuss collection alternatives were met with a nega-
tive response. A request for financial information
that could facilitate alternatives was declined. Your
belief is that the liability issue should be resolved
in your favor and collection alternatives would there-
fore be unnecessary.
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