Kenneth Holten Black and Marie K. Morilus Black - Page 4




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          to a Hearing under IRC 6320, on October 21, 2005.  In response,             
          petitioners submitted a timely Form 12153, Request for a                    
          Collection Due Process Hearing, on November 9, 2005.                        
               Petitioners’ hearing was held on January 18, 2006.  Pursuant           
          to the parties’ discussions, petitioners signed a Form 433-D,               
          Installment Agreement, on February 10, 2006.  Petitioners, via a            
          letter dated February 9, 2006, requested that the NFTL be                   
          withdrawn because the lien’s filing would adversely affect their            
          credit rating and could cause them financial hardship.                      
          Additionally, petitioners expressed their concern that a lien               
          could affect their ability to secure college loans on their son’s           
          behalf.  In response, the IRS sent petitioners a Letter 3193,               
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 (notice of determination), on March 28, 2006.  The             
          Notice of Determination sustained the NFTL and rejected                     
          petitioners’ withdrawal request.  Thereafter, petitioners timely            
          filed a petition with the Court.                                            
               The issues for decision are whether the Appeals officer                
          abused his discretion in:  (1) Sustaining the NFTL; and (2)                 
          determining that the NFTL should not be withdrawn.                          
                                     Discussion                                       
               Section 6321 imposes a lien in favor of the United States on           
          all property and rights to property of a person liable for any              
          tax, additions to tax, penalties, interest, and costs that may              







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