Craig I. Smith and Mary Lou Smith - Page 2
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63301 entitled petitioners to a section 6330 hearing upon
respondent’s termination of their installment agreement; and (2)
whether respondent’s decision letter was a “determination” for
purposes of section 6330.
At the time petitioners filed the petition, they resided in
Shaker Heights, Ohio. Petitioners filed a joint Form 1040, U.S.
Individual Income Tax Return, for 2001 and for 2002, each of
which showed tax due. Respondent assessed the tax for each year
and demanded payment for the unpaid balance. When petitioners
failed to pay the balance, respondent determined that enforced
collection action would be required.
On February 6, 2004, respondent mailed petitioners a Letter
1058, Final Notice of Intent to Levy and Notice of Your Right to
a Hearing, for 2002. On February 27, 2004, respondent mailed
petitioners a similar form letter for 2001. We hereinafter refer
to these letters collectively as the first notice of levy. By
means of Form 12153, Request For a Collection Due Process
Hearing, petitioners, in March 2004, responded to the first
notice of levy by requesting a hearing under section 6330 for
both taxable years.2 We hereinafter refer to these March 2004
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended.
2The request for a sec. 6330 hearing for 2002 was made on
Mar. 5, 2004. The request for a sec. 6330 hearing for 2001 was
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Last modified: November 10, 2007