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prosecution shall be denied. Further, because Mrs. Giamelli has
failed to present any evidence to create a genuine question of
fact whether the Appeals officer abused her discretion sustaining
the proposed collection action, respondent’s motion for summary
judgment shall be granted.
Background
Joseph Giamelli and his wife, Joann Giamelli, resided in New
York at the time this petition was filed. Mr. and Mrs. Giamelli
filed a joint Form 1040, U.S. Individual Income Tax Return, for
the 2001 tax year. While Mr. and Mrs. Giamelli reported a tax
due, they did not include payment of the tax due with the return.
Respondent then assessed the tax due shown on the return and sent
Mr. and Mrs. Giamelli notice and demand for payment.
When Mr. and Mrs. Giamelli failed to pay, respondent issued
a Notice of Federal Tax Lien Filing and Your Right to a Hearing
Under IRC 6320 listing an unpaid balance of assessment of
$723,527.01. Mr. Giamelli, while represented by counsel, then
submitted to respondent Form 12153, Request for a Collection Due
Process Hearing, and, according to Mrs. Giamelli, signed her name
without her knowledge or permission.
Mr. Giamelli’s request for a collection review hearing was
assigned to one of respondent’s Appeals officers. Mr. Giamelli
informed the Appeals officer that he wished to enter into an
installment agreement in which he would pay $14,300 on a monthly
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Last modified: November 10, 2007