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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be withdrawn.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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