James J. and Veronica L. Crisan - Page 4




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          hearing.  The notice of Federal tax lien was recorded on March 7,           
          2005, with the Recorder of Trumbull County in Warren, Ohio.                 
               On April 4, 2005, petitioners submitted Form 12153, Request            
          for a Collection Due Process Hearing, in which they claimed the             
          notice of Federal tax lien should not have been filed because of            
          representations made by Collections personnel that no further               
          collection action would take place while they were negotiating an           
          installment agreement.  Petitioners also claimed that the notice            
          of Federal tax lien would impair their credit, making it                    
          impossible to obtain financing.                                             
               On July 13, 2005, a hearing was held by telephone between              
          petitioner and Settlement Officer Marlene M. Okajima-Garcia (Ms.            
          Okajima-Garcia), who had earlier mailed petitioners a letter                
          which listed the statutory requirements to obtain a withdrawal of           
          a notice of Federal tax lien pursuant to section 6323(j).  During           
          the hearing, petitioner argued that the Federal tax lien was                
          filed prematurely at the time he was negotiating an installment             
          agreement with Collections and, because petitioners entered into            
          an installment agreement, the notice of Federal tax lien should             
          be withdrawn.                                                               
               On July 22, 2005, respondent’s Appeals Office issued                   
          petitioners the notice of determination sustaining the filing of            
          the notice of Federal tax lien and finding that none of the                 
          statutory requirements for withdrawal pursuant to section 6323(j)           







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