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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withdrawn because the lien’s filing would adversely affect their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determining that the NFTL should not be withdrawn.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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Last modified: March 27, 2008