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Federal Tax Lien, filed on or about October 21, 2003, is an
appropriate collection device with respect to petitioner’s
outstanding Federal income tax liabilities for the years 1996
through 1999, inclusive, which liabilities, including additions
to tax and interest, at the time totaled more than $56,000
(petitioner’s outstanding tax liabilities).
The issue for decision is whether respondent abused his
discretion:2 (1) By refusing to release or withdraw the above-
referenced Notice of Federal Tax Lien, and/or (2) by rejecting
petitioner’s proposed collection alternative.
Background
The absence of a stipulation of facts notwithstanding,
see Rule 91, the relevant facts in this case are relatively
straightforward and easily summarized.
Petitioner’s outstanding tax liabilities arise from
amounts reported on Federal income tax returns. As best as can
be determined from the record, each return was filed late, and
the unpaid tax liability shown on each return is attributable
2 In his request for an administrative hearing, petitioner
alleged that the “IRS assigns arbitrary amounts due without
providing any basis for its outstanding amount determinations”.
Similarly, in the petition, petitioner alleges that “lien
collection amounts are arbitrary”. Because nothing was submitted
supporting those allegations during either the administrative
hearing or the trial, we do not consider petitioner to have
challenged the existence or the amount of his outstanding tax
liabilities. Consequently, we review respondent’s collection
action for abuse of discretion. Sego v. Commissioner, 114 T.C.
604, 610 (2000).
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Last modified: November 10, 2007