Michael C. Hollen & Joan L. Hollen - Page 7




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               Summary of Determination                                               
               The Notice of Intent to Levy and the Notice of Federal                 
               Tax Lien were issued properly.                                         
          An attachment to the notice of determination under sections 6320            
          and 6330 issued to each petitioner stated in pertinent part:                
                             SUMMARY AND RECOMMENDATION                               
               The issuance of the Notice of Intent to Levy was appro-                
               priate.  The filing of the Notice of Federal Tax Lien                  
               was also appropriate.                                                  
                                  BRIEF BACKGROUND                                    
               The Notice of Intent to Levy (“Letter 1058”) was issued                
               12/15/2004.  Internal Revenue Code 6330 provides for a                 
               Collection Due Process hearing for requests made within                
               30 days of the issuance of the Notice of Intent to                     
               Levy.  Your request for a hearing was received on                      
               1/5/2005 and is considered timely.                                     
               A Notice of Federal Tax Lien Filing (“NTFL”) and Your                  
               Right to a Hearing under IRC 6320 was mailed to you by                 
               certified mail on 12/29/2004.  This letter notified you                
               that you had until 2/4/2005 to make a timely request                   
               for a hearing.  Your request for a hearing was received                
               on 1/18/2005 and is considered timely.                                 
               You had the opportunity to raise any relevant issues                   
               relating to the unpaid tax, the Letter 1058 and the                    
               NFTL at a Collection Due Process hearing.  Appeals                     
               Settlement Officer * * * conducted your requested                      
               hearing on 5/6/2005, via telephone.  You were offered                  
               an opportunity to meet in person.  * * * [The settle-                  
               ment officer] had no prior involvement with the tax                    
               liability at issue.                                                    
               Basis for the Tax Liability                                            
               The liability is based upon a tax court decision.                      











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