- 7 - In a Form 9423, Collection Appeal Request, dated September 23, 2003, petitioner appealed Mr. Barry’s decision to file a Notice of Federal Tax Lien. In that document petitioner argued that a Notice of Federal Tax Lien should not be filed because, among other reasons: (1) The 2003 offer was still pending; (2) filing the notice would add to the health problems he was suffering as a survivor of the terrorist attack on the World Trade Center; (3) he was cooperating fully with respondent in attempting to resolve his tax problems; (4) filing the notice would adversely affect his ability to obtain credit; and (5) filing the notice could adversely affect his ability to secure future employment. Petitioner’s appeal of Mr. Barry’s decision to file a Notice of Tax Lien was handled by Appeals Officer Deborah L. Ross. After conferring with petitioner’s representative, Ms. Ross, in a comprehensive memorandum dated October 20, 2003, that addresses each of the arguments advanced by petitioner, “sustained” Mr. Barry’s decision to file a Notice of Federal Tax Lien with respect to petitioner’s outstanding tax liabilities. The letter advising petitioner of Ms. Ross’s decision, and the reasons for that decision, also notified petitioner that if he were to “successfully negotiate an acceptable offer-in-compromise, the lien would be released upon payment of the amount offered”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007