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for payment was issued on 7/2/2001. Letter 1058 was
sent 12/15/2005. The NFTL was filed on 12/28/2004.
The Revenue Officer followed all administrative proce-
dures in determining the NFTL should be filed.
You raised no issues concerning IRS’ compliance with
its procedures in filing in issuing the Letter 1058.
You offered no collection alternatives.
Balancing Efficient Collection With Intrusiveness of
Proposed Action
IRC §6320 and IRC § 6330 requires the Appeals Officer
to consider whether any collection action balances the
need for efficient collection of the unpaid taxes with
the legitimate concern that such action be no more
intrusive than necessary. It is my judgment that the
filing of the NFTL and the proposed levy action appear
to be no more intrusive than necessary for the effi-
cient collection of the unpaid tax. IRS is justified
in proceeding with the proposed levy action as it sees
fit. [Reproduced literally.]
Petitioners filed a petition with the Court with respect to
the notice of determination under sections 6320 and 6330.2 In
that petition, petitioners alleged:
4. The determination that the Notice of Intent to
Levy and the Notice of Federal Tax Lien were issued
properly is based upon the following errors:
a. Error in concluding that the underly-
ing tax liability had previously been
considered by appeals thereby precluding
Petitioners from having the liability
considered again.
5. The law and facts upon which the Petitioners
rely, as the basis of their case are as follows:
2Ms. Hollen did not file a petition with the Court with
respect to the notice of determination under section 6015.
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Last modified: November 10, 2007