Will K. Ng - Page 7

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          not have petitioner’s Installment Agreement Request from                    
          October 15, 2003, and Officer Dorr did not consider the                     
          Installment Agreement Request in reaching his determination                 
          regarding petitioner’s outstanding tax liabilities.  On February            
          23, 2005, respondent issued to petitioner two Notices of                    
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 (notices of determination) regarding petitioner’s               
          outstanding 1993, 1994, 1995, and 2002 tax liabilities.4  In the            
          notices of determination, respondent sustained the filing of the            
          lien.  In the Attachment to Determination Letter mailed with the            
          notices of determination, respondent noted petitioner’s argument            
          that he had been improperly declared in default on the OIC and              
          concluded that petitioner had been properly declared in default.            
               On February 28, 2005, petitioner timely petitioned this                
          Court for review of respondent’s determinations under section               
          6320 and/or 6330.                                                           
                                       OPINION                                        
          I.  Standard of Review                                                      
               In the context of a section 6320 or 6330 hearing, a                    
          challenge to the Commissioner’s determination that a taxpayer was           
          properly deemed in default on an OIC is not a dispute of the                
          underlying tax liability.  See Robinette v. Commissioner, 123               
          T.C. 85, 93-94 (2004), revd. on other grounds 439 F.3d 455 (8th             

               4  Petitioner’s 2002 tax year is not at issue in this case.            





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