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IRC § 6323(j) allows the withdrawal of a filed notice
of lien without full payment and without prejudice
under the following conditions:
* The filing of the notice of lien was premature or
otherwise not in accordance with administrative proce-
dures of the Internal Revenue Service;
* The taxpayer had entered into an agreement under IRC
§ 6159 to satisfy the tax liability for which the lien
was imposed by means of installment payments, unless
such agreement provides otherwise;
* Withdrawal of the lien will facilitate collection of
the tax liability; or
* Withdrawal of the lien would be in the best interests
of the taxpayer (as determined by the National Taxpayer
Advocate) and the United States. Similar to the above
provision, each set of circumstances should be analyzed
to determine if this condition exists.
There is nothing in the Collection administrative file
that indicates withdrawal of the filed lien should be
considered and you have provided no additional informa-
tion that indicates the withdrawal of the filed lien
should be considered.
Collection Alternatives Offered by the Taxpayer
On your Form 12153 requesting the CDP hearing, you
raised no other issues or offered an alternative to
collection. You failed to present me with the delin-
quent returns and financial information as I had re-
quested, and your representative offered no collection
alternatives at the hearing, other than to request an
additional delay for an undetermined period of time.
Other issues raised by the Taxpayer
You raised no other issues.
Balancing of Need for Efficient Collection With
Taxpayer Concern That the Collection Action Be No
More Intrusive Than Necessary
I balanced the competing interests when finding the
filing of the NFTL is appropriate. You did not offer
any collection alternatives during the CDP hearing
process. As discussed above, the assessment(s) at
issue are valid.
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Last modified: November 10, 2007