- 4 -
of her cumulative total $44,383 outstanding Federal income tax
liabilities for 1996, 2000, 2001, 2002, and 2003. With her OIC
petitioner submitted to respondent a Form 433-A, Collection
Information Statement for Wage Earners and Self-Employed
Individuals, and a Form 433-B, Collection Information Statement
for Businesses. Petitioner did not include any information about
several assets––specifically, she submitted no information about
the Michigan property.
On August 21, 2004, petitioner sold a 1996 Pontiac Firebird
to a third party for $5,250.
On February 22, 2005, respondent filed with Washington
County, Oregon, a notice of Federal tax lien relating to
petitioner’s outstanding 1996, 2000, 2001, 2002, and 2003 Federal
income tax liabilities.
On March 3, 2005, respondent mailed to petitioner a notice
of Federal tax lien filing in which petitioner’s appeal rights
under section 6320 were explained.
On April 3, 2005, petitioner filed with respondent a
Form 12153, Request for a Collection Due Process Hearing.
During the Appeals Office collection hearing that ensued
under section 6320 among petitioner, petitioner’s
representatives, and respondent’s Appeals officer, respondent’s
Appeals officer reviewed additional documentation which was
submitted relating to petitioner’s financial condition.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: March 27, 2008