- 12 -
I. SUMMARY AND RECOMMENDATION
You, Mohamed Gazi, (“the taxpayer”) requested a hearing
before Appeals under the provisions of Internal Revenue
Code (“IRC”) Section 6330 for the tax periods listed
above. On a letter attached to the form 12153 you
stated in part: You dispute the liabilities which are
the result of a decision by the United States Tax Court
on July 8, 2003. You then detailed your appeals thru
the tax court system and state an alternative will be
requested when and if the assessments are sustained.
You appealed the notice of intent to levy 23 days after
receiving letter 1058. It is a timely appeal.
We recommend your appeal regarding the notices of
intent to levy be denied. All required legal proce-
dures were followed in issuing the notice of intent to
levy, and in advising you of your appeal rights. You
failed to provide financial information and supporting
documentation to the Settlement Officer in order to
determine the appropriate collection alternative. You
asked for and were granted a delay to supply the infor-
mation and still did not have the information at the
time of the rescheduled conference. You asked for
another extension of time to finish the information,
this was denied as a delaying tactic. Your alternate
position that the tax is not owed and thus no action
should take place is also denied. The Tax Court has
held the taxes are legally due. Since an alternative
could not be agreed upon, levy action in this case
balances the need for efficient collection of taxes
with the legitimate concern that any collection action
be no more intrusive than necessary.
II. BRIEF BACKGROUND
You owe $1,678,803.28 for the above tax periods. You
are in full compliance for all other years thru 2005.
The balance due is a result of a self assessed return
with agreed audit assessments by the Service for all
years. You are now challenging the liability in an
attempt to have the Tax Court decision reverses.
On 03/27/2006 I issued a letter to you at your last
known address, outlining the due process provisions and
general Internal Revenue Manual guidelines regarding
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: March 27, 2008