Mohammed Ali Gazi and Estate of Raees Iftekhar Gazi, Deceased, Mohammed Ali Gazi, Personal Representative - Page 14




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               The notice and demand for payment letter was mailed to                 
               the taxpayer’s last known address, within 60 days of                   
               the assessment, as required by IRC Section 6303.  There                
               was a balance due when the CDP notice was issued per                   
               IRC Section 6322 and 6331(a).                                          
               IRC Section 6331 authorizes the IRS to levy if he                      
               taxpayer neglects or refuses to pay with 10 days after                 
               notice and demand.  IRC Section 6331(d) requires that                  
               IRS must notify a taxpayer at least 30 days before a                   
               notice of levy may be issued.  The file shows the                      
               Service issued this notice for the period considered at                
               this hearing.                                                          
               A review of the file indicates there was a levy source                 
               present in accordance with IRM 5.11.1.2.2(3).                          
               IRC Section 6330(a) provides that no levy may be made                  
               unless IRS notifies a taxpayer of the right to request                 
               a hearing before an Appeals Officer at least 30 days                   
               prior to serving the levy.  The Revenue Officer mailed                 
               this notice, certified mail, to the last known address                 
               of the taxpayer on 09/12/2005.  The taxpayer requested                 
               the hearing with the form 12153 hand delivered to the                  
               Revenue Officer on 10/06/2005.  The applicable time                    
               periods were met in this appeal.                                       
               Section 6330© allows the taxpayer to raise any relevant                
               issue relating to the unpaid tax or the notice of                      
               federal tax lien at the hearing.                                       
               Internal Revenue Manual (“IRM”) 5.16.1.2.(4) States                    
               when the aggregate assessed liability exceeds $5,000 up                
               to the maximum level of $100,000 follow these proce-                   
               dures to verify the Collection Information Statement                   
               (“CIS”)...                                                             
               There was no pending bankruptcy case at the time the                   
               CDP notice was sent.                                                   
               This Settlement Officer has had no prior involvement                   
               with respect to these liabilities.                                     
               2.  ISSUES RAISED BY THE TAXPAYER                                      
               The taxpayer stated in part on a letter attached to the                
               Form 12153: You dispute the liabilities which are the                  
               result of a decision by the United States Tax Court on                 






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