Sam E. Scott - Page 13




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         that date, was $288,028.05.  At the hearing afforded to                      
         petitioner, however, it was determined that his equity in assets,            
         including a retirement account which approximated the amount of              
         the tax liability, exceeded his outstanding income tax liability.            
         For that reason, the Appeals officer did not believe there was a             
         prospect for the consideration of an offer-in-compromise,                    
         although the Appeals officer was open to working out a schedule              
         to levy on the retirement account in a manner that would minimize            
         the tax and/or penalty burden on retirement account distributions            
         used to pay the outstanding tax liability.                                   
              Many of petitioner’s contentions in support of his argument             
         that there was an abuse of discretion have their roots in                    
         respondent’s failure to consider and/or agree to collection                  
         alternatives or to delay in filing an NFTL so as to lessen the               
         detrimental effect on petitioner or his wife.  We proceed to                 
         evaluate petitioner’s contentions.                                           
              I.  Whether Petitioner Was Entitled to a Hearing Prior to               
              Respondent’s Filing an NFTL                                             
              Petitioner has contended that he was not afforded due                   
         process because respondent did not provide him with a hearing                
         prior to filing an NFTL.  See Beery v. Commissioner, 122 T.C.                
         184, 190 (2004).  Section 6320(a) provides for notification of               
         the filing of an NFTL in writing not more than 5 business days               
         after the date of the filing of an NFTL.  The express statutory              
         language does not entitle petitioner to a hearing prior to the               






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