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proposed enforcement action. They failed to return the
financial statement we sent them.
Balancing Efficient Tax Collection and Intrusiveness
Per IRC §6330(c)(3)(C), the determination by Appeals
under this subsection shall take into consideration
whether any proposed collection action balances the
need for the efficient collection of taxes with the
legitimate concern of the person that any collection
action be no more intrusive than necessary. In this
case, the taxpayers’ concern that the actions of the
Compliance Division are unduly intrusive was weighed
against the Service’s responsibility to apply the tax
law fairly to all. Filing a lien or issuance of a levy
always creates hardship for the taxpayer and is always
intrusive. Even so, the lien or levy is sometimes
necessary to collect the tax in the most efficient
manner and/or to secure the Internal Revenue Service’s
equity position in assets.
The Notice of Federal Tax Lien will not be withdrawn.
In the petition that petitioners filed commencing the
instant case, petitioners stated:
payments have been made yet no accounting has been
provided. plaintiffs are currently unable to pay the
remaining deficiency balance. plaintiffs request that
the internal revenue service provide an accurate ac-
counting of payments made and seek relief from interest
and penalties, that all lien petitions be cancelled.
[Reproduced literally.]
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
conclude that there are no genuine issues of material fact
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Last modified: November 10, 2007