- 6 -
Petitioners ignored the December 13, 2004, notices of intent
to levy, believing the notices would be followed by other
“final” notices of intent to levy before any levies would
actually be executed. However, without further notice, in May of
2005 respondent levied on petitioners’ bank account. Petitioners
thereupon requested, by means of Form 12153,6 a hearing for each
year under section 6330. We hereinafter refer to these requests,
which petitioners telefaxed to respondent on May 11, 2005,
collectively as the second request for a section 6330 hearing.
Respondent released the levy on petitioners’ bank account on May
12, 2005.
Respondent determined that petitioners’ second request for a
section 6330 hearing was untimely and therefore petitioners were
entitled only to an equivalent hearing pursuant to section
301.6330-1(i)(1), Proced. & Admin. Regs. An equivalent hearing
was held on November 17, 2005. At that time, petitioners had
still not made estimated tax payments as required by the
installment agreement. Consequently, the Appeals Office refused
to enter into another installment agreement with petitioners and
6The Commissioner’s Form 12153 instructs taxpayers to “Use
this form to request a hearing with the IRS Office of Appeals
only when you receive a Notice of Federal Tax Lien Filing & Your
Right To A Hearing Under IRC 6320, a Final Notice--Notice Of
Intent to Levy & Your Notice Of a Right To A Hearing, or a Notice
of Jeopardy Levy and Right of Appeal.” The parties treated
petitioners’ May 11, 2005, request for a hearing as a request for
a sec. 6330 hearing in response to a notice of levy, even though
the request was not made in response to the cited notices.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007