David L. Samuel - Page 13




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                                     Discussion                                       
               Before a levy may be made on any property or right to                  
          property, a taxpayer is entitled to notice of the Commissioner’s            
          intent to levy and notice of the right to a fair hearing before             
          an impartial officer of the IRS Appeals Office.  Secs. 6330(a)              
          and (b), 6331(d). Section 6320 provides that after the filing               
          of a Federal tax lien under section 6323, the Secretary shall               
          furnish written notice.  This notice must advise the taxpayer of            
          the opportunity for administrative review in the form of a                  
          hearing, which is generally conducted consistent with the                   
          procedures set forth in section 6330(c), (d), and (e).  Sec.                
          6320(c).                                                                    
               Where, as here, the underlying tax liability is not at                 
          issue, our review of the notice of determination under section              
          6330 is for abuse of discretion.  See Sego v. Commissioner, 114             
          T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 182               
          (2000).  This standard does not require us to decide what we                
          think would be an acceptable offer-in-compromise.  Murphy v.                
          Commissioner, 125 T.C. 301, 320 (2005), affd. 469 F.3d 27 (1st              
          Cir. 2006).  Rather, our review is to determine whether                     
          respondent’s rejection of petitioner’s offer-in-compromise was              
          arbitrary, capricious, or without sound basis in fact or law.               
          Id.                                                                         








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