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for the efficient collection of taxes with the taxpayer’s
legitimate concern that the collection action be no more
intrusive than necessary. Sec. 6330(c)(3).
A taxpayer may appeal the IRS’s determination with this
Court within a 30-day period starting on the day after the date
of the Notice of Determination. Secs. 6320(c), 6330(d)(1). In
reviewing the IRS’s determination, the Court applies an abuse of
discretion standard when the underlying tax liability is not at
issue. Sego v. Commissioner, 114 T.C. 604, 610 (2000). Pursuant
to this standard, petitioners must prove that the filing of the
NFTL and the rejection of their withdrawal request was arbitrary,
capricious, or without sound basis in fact or law. See Woodral
v. Commissioner, 112 T.C. 19, 23 (1999).
1. Filing of the NFTL
Petitioners contend that respondent’s Appeals officer abused
his discretion by sustaining the NFTL.
The applicable laws and administrative procedures were
satisfied. The parties agree that petitioners received the
required notice and demand for payment within the 60-day
timeframe mandated by section 6303. And the record shows that
petitioners received notice of the lien’s filing and their right
to request a hearing within the 5-day period prescribed by
section 6320.
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Last modified: March 27, 2008