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Matters considered pursuant to IRC § 6330
Verification of Legal and Procedural Requirements
The legal requirements prior to taking general enforce-
ment action are issuance of notice and demand for tax,
notice of intent to levy and notice of the taxpayer’s
right to a hearing. In addition to the legal require-
ments, current administrative procedures governing
Letter 1058 issuance require the Revenue Officer to
have knowledge of a potential levy source and plan levy
as the next intended action.
Transcripts of account show the notice of tax and
demand for payment was issued 7/2/2001 and Letter 1058
was issued 12/15/2004. Administratively, the Revenue
Officer had knowledge of a usable levy source and levy
appears to have been the next intended action because
you had not made any proposals to resolve your tax
debt.
Based upon the best available information, it appears
as though all applicable legal and administrative
procedures were properly followed in issuing Letter
1058 and were appropriate under the circumstances.
Relevant Issues Presented by the Taxpayer
In your written request for a hearing you indicate you
disagree with the liability. During the CDP hearing
you raised issues concerning the tax liability. * * *
[The settlement officer] advised you since you previ-
ously had the underlying tax liability considered by
Appeals, you were precluded from having this matter
considered again at the CDP hearing. Since you previ-
ously had the underlying tax liability considered by
Appeals, you are precluded from having the liability
considered again under Collection Due Process.
Joan [Ms. Hollen] filed a request for innocent spouse
relief, Form 8857, received 5/16/2005. The request has
been denied. An innocent spouse final determination
letter has been sent to Joan denying her claim.
Challenges made by the taxpayer to the appropriateness
of the collection action
You raised the issue that the NFTL was filed too
quickly. As noted above, the notice of tax and demand
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Last modified: November 10, 2007