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Balancing Efficient Collection and Intrusiveness
Levy action appears to be the most efficient and least
intrusive manner in which to resolve the liability.
Had the requested financial information been provided
and a viable alternative proposed, perhaps another
alternative could have been explored. You failed to
demonstrate that the proposed action is overly intru-
sive or that a better alternative is available. Absent
the requested information and viable alternative pro-
posals, it is the determination of Appeals that the
intended levy balances the efficient collection of
taxes with your legitimate concern that the collection
action be no more intrusive than necessary.
With respect to the Notice of Federal Tax Lien you have
also failed to demonstrate that the action is overly
intrusive or that a better alternative is available.
No security other than that proposed by the lien has
been proposed. At the hearing you indicated that you
were attempting to use the equity in your home to
refinance. Your stated intention was to pay unsecured
debt and make certain household improvements. It
appears that the absence of the Lien would leave the
tax liabilities unsecured and conceivably unpaid.
The proposed Levy action as well as the filing of the
Notice of Federal Tax Lien is sustained. [Reproduced
literally.]
Case at Docket No. 5829-06L
Ms. Latos and Mr. Anderson jointly filed Form 1040 for their
taxable year 1995 (1995 return). In their 1995 return, Ms. Latos
and Mr. Anderson showed income tax due of $5,441, which they paid
when they filed that return.
On January 30, 1997, respondent issued a notice of defi-
ciency to Ms. Latos with respect to her taxable year 1995. On
April 10, 1997, respondent rescinded that notice in order to
allow Ms. Latos an opportunity to contest administratively the
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Last modified: November 10, 2007