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On August 31, 2004, respondent issued Mr. Cotler a Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing (notice of intent to levy) regarding his outstanding 1997
and 1998 income tax liabilities.
On September 1, 2004, respondent filed a Notice of Federal
Tax Lien (NFTL) for years 1997 and 1998. On September 3, 2004,
the IRS provided Mr. Cotler with a Notice of Federal Tax Lien
Filing and Your Right to a Hearing Under IRC 6320 (notice of
lien). Mr. Cotler timely submitted to respondent a Form 12153,
Request For Collection Due Process Hearing, contesting his
underlying liability.
On May 20, 2005, respondent issued a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
sustaining the notice of intent to levy and the filing of the
NFTL. Mr. Cotler timely petitioned the Court.
OPINION
I. Collection
Petitioner has neither claimed nor shown that he satisfied
the requirements of section 7491(a) to shift the burden of proof
to respondent with regard to any factual issue relevant to
ascertaining his liability for any tax imposed under subtitle A
of the Code. Accordingly, petitioner bears the burden of proof.
Rule 142(a).
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Last modified: November 10, 2007