- 12 -
The levy is intrusive but it is appropriate in this
instance to protect the government’s interest. You
have made no payments toward either 2000 or 2001 and
there is no indication that the liability for 2000 will
be paid voluntarily. In terms of alternatives to
collection, you have filed an * * * [OIC] based on
doubt as to liability, doubt as to collectibility, and
effective tax administration. That offer is being
rejected on all three grounds. It is the Service’s
position that ultimately there will be no AMT liability
for 2001. However, until the issue is finally decided
in the various venues to which you have turned for
relief the levy notice continues to be appropriate.
On September 29, 2005, the IRS Appeals Office sent Mrs. Chou
a Notice of Determination Concerning Your Request for Relief
under the Equitable Relief Provision of Section 6015(f) that
denied Mrs. Chou’s request for innocent spouse relief for 2000
and 2001. The notice simply stated, in relevant part:
We’ve determined that, for the above tax year(s), we:
- cannot allow your request.
No further explanation was given. No further explanation was
placed in the administrative file.
By notice served March 24, 2006, this case was set for trial
in San Francisco, California, on August 28, 2006. On July 24,
2006, respondent filed a motion for continuance of trial,
representing, in part:
5. Respondent concedes that the determination set
forth in the Notice of Determination Concerning
Collection Action(s) under Section 6320 and/or 6330
issued to petitioners on September 13, 2005, for
petitioners’ income tax liability for the taxable year
2001 will not be sustained.
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Last modified: November 10, 2007