Michael C. Hollen & Joan L. Hollen - Page 10




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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