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Pursuant to their obligations under the installment
agreement, petitioners timely made the required monthly payments
through October 2004, but failed to timely make their November
2004 payment.5 In addition, petitioners failed to make estimated
tax payments relating to tax years after 2001 and 2002 as
required by the terms of the installment agreement.
Consequently, respondent terminated the agreement and demanded
payment in full of petitioners’ uncollected tax liabilities for
2001 and 2002. On December 13, 2004, respondent mailed
petitioners a Notice CP 523, Notice of Intent to Levy--You
Defaulted On Your Installment Agreement, for 2001. On the same
day, respondent mailed a similar notice to petitioners for 2002.
We hereinafter refer to these notices collectively as the second
notice of levy. Each letter stated:
This is a formal notice of our intent to terminate your
installment agreement 30 days from the date of this notice.
You defaulted on your agreement because you didn’t make your
payments as agreed. The agreement states that we may
terminate your agreement and collect the entire amount of
your tax liability if you don’t meet all the conditions.
This is your notice, as required by Internal Revenue Code
Section 6331(d), of our intent to levy * * * To prevent
collection action you must bring your account up to date by
paying your past due amount, as well as any current payments
due. * * * If you don’t agree with this decision, you have
a right to request Appeals consideration by calling the
number listed below within 30 days from the date the
agreement is terminated.
5Respondent received and recorded the November payment on
Dec. 6, 2004. The record does not disclose any further payments
made by petitioners.
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Last modified: November 10, 2007