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This proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Actions Under Section 6320 (notice of determination).
The issue for decision is whether respondent abused his
discretion in sustaining a notice of Federal tax lien (notice of
lien) filed against petitioner.
Background
At the time the petition was filed, petitioner resided in
Batavia, Ohio.
Respondent assessed taxes, penalties, and interest against
petitioner for the taxable years 1989, 1997, 1998, 1999, and
2000. On June 21, 2004, respondent filed the notice of lien and
mailed petitioner a Notice of Federal Tax Lien Filing and Your
Right to a Hearing Under IRC 6320.
On July 22, 2004, the Internal Revenue Service Officer for
Tri-County, Ohio, received petitioner’s Form 12153, Request for a
Collection Due Process Hearing. Subsequently petitioner’s case
was assigned to an Appeals officer. The Appeals officer
conducted a telephone hearing with petitioner on January 20,
2005. During the hearing, petitioner did not challenge his
underlying tax liabilities or the filing of the notice of lien.
Instead, petitioner disputed a levy on his Social Security
benefits for his unpaid Federal income tax liability for the
taxable year 1990.
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Last modified: November 10, 2007