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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