Attachment letter to CDPH Request form (form no. 12153)
For Notice of Federal Tax Lien under IRC §6320 and for Notice of Levy/Seizure under
- X I hereby request collection alternatives including
Offer in Compromise (OIC), payment schedule, CNC (Currently Not Collectible), hardship,
etc. I have relevant issues to raise. I request relief under IRC §§ 6320/6330 from
the proposed collection action. I agree to provide the requested financial information
and to obey all laws passed by the Congress pursuant to the Constitution, including
- X I hereby request a face-to-face hearing as I have
raised relevant issues as listed herein. I will bring with me appropriate forms.
I have relevant information to be considered for collection alternatives. I hereby
request a reconsideration of the deficiency. I will furnish you with your completed
forms and file what the law requires.
- X Collection actions are inappropriate. The administrative
record is invalid and incomplete. Procedural defects by Internal Revenue Service
and many irregularities exist. Collections would be intrusive and place an undue
hardship on me.
- X I also request proof of verification from the Secretary
that all applicable law and administrative procedures have been met pursuant to
IRC §§ 6320 and 6330. I request proof that I received the Notice of Deficiency (the
90 day letter) and the Notice and Demand Letter. I request the assessment documentation.
I have not neglected or refused to pay a tax liability after Notice and Demand and
no balance was due. I question the validity of the assessments for the tax years
- X The assessment was not made on the applicable CDP
notice periods per IRC §6201. The Notice and Demand for payment letter was not sent
to my last known address within 60 days of the assessment, as required by IRC §
- X I did not receive a statutory Notice of Deficiency
(90 Day Letter) and therefore could not contest the existence and the amount of
the underlying tax liability for these tax periods. I question the validity of the
assessments for the tax years in question because I did not otherwise have an opportunity
to dispute such tax liability per §IRC 6330(C)(2)(B). If applicable, I do hereby
contest the amount of the underlying tax liability as required by law.
- X For the $500/$5000 frivolous penalty, I contest the
existence and the amount of the underlying tax liability for this penalty because
I did not have an opportunity to challenge this penalty and because I did not otherwise
have an opportunity to dispute such tax liability per §IRC 6330(C)(2)(B). Since
no SNOD was issued I am entitled to adjudication. Please schedule a hearing for
me on this civil penalty and send me the necessary forms and instructions.
- X Please send me copies of the Notice and Demand letter
(90-day letter), Form 17-A, Summary Record of Assessment, Form 23-C or replacement
form, RACS Report and my form 4340, "Certificate of Assessment and Payments", etc.
Pursuant to 26 CFR Part 301.6203-1, please send me a copy of the record of assessment
with the pertinent parts of the assessment which set forth the name of the taxpayer,
the date of assessment, the character of the liability assessed, the taxable period
and the amount assessed. Please send me a copy of my entire administrative file
including the Case Activity Record.
- X I hereby notify the Appeals Division of my intention
to make an audio recording of the hearing pursuant to IRC § 7521, and will bring
with me a court reporter, a representative and two witnesses. I hereby request that
the appeals officer make arrangements for me to bring my tape recorder through the
security check point at any conference.
- X I hereby withdraw any Constitutional, moral, political,
religious or conscientious arguments that I have heretofore made, if any. Further,
I also withdraw any legal positions which are classified and published by the IRS
as “frivolous or groundless”, if any. This includes any arguments that the courts
have determined are frivolous or groundless , or published on the IRS website.
- X The tax assessments were incorrect and the proposed
levy/lien actions were not appropriate based on the reasons to be presented at the
hearing. The requirements of the applicable law or administrative procedures have
not been met and the actions taken were not appropriate under the circumstances.
The Revenue Officer has not followed all legal and procedural requirements and the
actions taken or proposed actions are inappropriate under the circumstances.
- X The proposed collection action or levy/lien action
does not balance with the needs for the Service to collect the tax and, considering
the circumstances, it is an intrusive action and more intrusive than necessary,
by IRC §6330[c](3). I have not had sufficient meaningful opportunities to appropriately
protest the existence and the amount of the tax liabilities in response to the Notices
of Deficiency. The Services substitute-for-return and its procedures for the tax
years in question were incorrect and not sent to me for review.
- X The review of computer transcripts, the CDP notice
(LT-1058) was not sent.
- X I hereby request reconsideration of the assessments
under Audit Reconsideration Process. Please send me publication 3598 which explains
how to make this request.
- X I hereby request the withdrawal of Notice of the Federal
Tax Lien (NFTL). I have additional information to submit. The criteria for this
exists, including: Withdrawal of the lien will facilitate collection of the tax
liability; With the consent of the taxpayer or the National Taxpayer Advocate (NTA),
the withdraw of such notice would be in the best interest of the Taxpayer (determined
by the NTA of the taxpayer) and the United States . The filing of Notice of Lien
was premature or otherwise not in accordance with administrative procedures of the
IRS. The tax lien violates §6320(a) in that the IRS failed to send the Taxpayer
a copy of the NFTL and the CDPH notice within five working day of the filing. I
have additional information that indicates the withdrawal of the filed lien should
be considered. I qualify for other lien options including subordination.
- X For my Collection Hearing and my OIC, I have on record
with the IRS my complete income tax returns for the years in question. The officials
of the US Government filed a tax return for me called a Substitute for Return (SFR).
The tax authorities have made a determination that the SFR is a full and correct
income tax return for me for the year in question. I am unable to contest it. Therefore
for the purposes of the appeals division, this is my tax return.
- XTaxpayer had many reasons and justifications for an
in-person conference. These include tape recording, opportunity to present testimony
of witnesses, a chance to show his papers and explain them at the same time, plus
the effect of personal presentation.
- X I have tried to explain my position as clearly as
possible. However if the appeals officer does not understand my position, needs
more information or has any questions, he can contact me in writing. I can explain
in more detail my exact position if I am informed where this additional information
- X I hereby request a copy of the record of assessment
with the requirements of 26CFR part 301.6230-1, which states: If the taxpayer requests
a copy of the record of assessment, he shall be furnished a copy of the pertinent
parts of the assessment which set forth the name of the taxpayer, the date of assessment,
the character of the liability assessed, the taxable period and the amount assessed.
- X IRS failed to send to this Taxpayer, in writing no
later than five days after filing of the Notice of Federal Tax Lien. A copy of the
Notice of Federal Tax Lien, andA notice that the taxpayer had a right to request
a CDP hearing before Appeals, according to IRC §6320(a).
- X The Civil Penalty for Tax Year in question does not
apply in this case because taxpayer was denied due process and his right to appeal
the arbitrary imposition of the penalty. The Civil Penalty was unwarranted, unjustified
and violated the due process rights of the taxpayer. I hereby request a verification
of accuracy of the tax liability, as required in IRM part 5-collection process;
Chapter 13; section2; #2.3 item 21:18.104.22.168.3 (03-26-1999).
- X Verification of the Accuracy of the Tax Liability: CQMS Standard:
Was the accuracy of the tax liability verified when required? Definition of the
tax liability initiative: Was the accuracy of the tax liability verified when seizure
action was taken if after July 22, 1998, or at anytime during the case when a taxpayer
questioned the accuracy of the stated balance due or the underlying liability? Examples
might include possible unposted payments, taxes discharged in bankruptcy, substitute
for return / IRC § 6020(b) assessment, audit reconsideration, non-master file case,
trust fund recovery penalty, "innocent spouse" situation, other penalties and interest.
To meet this CQMS standard, on all seizures occurring after July 22, 1998, the Revenue
Officer must document in the case history that the accuracy of the tax liability
has been verified. Further, anytime during the investigation, when a taxpayer questions
the accuracy of the balance due or underlying tax liability, the file should reflect
that appropriate research was conducted in relation to information presented by
the taxpayer in support of his or her query. Verification of liability must be documented
even when it appears that the taxpayer is questioning the liability simply to delay.
If the research concludes that the recorded liability was accurate, was an explanation
provided to the taxpayer? If the liability was determined to be in error, was action
initiated to adjust the liability to the proper amount owed?
I request proof of accuracy of the tax liability and the documentation of the research
of said proof. I request documentation of the case history that the accuracy of
the tax liability has been verified.
- __ I have a pending bankruptcy case, or had one at the time the CDP notice was issued.
- __ I request spousal relief and I have appropriate spousal defenses. (sep09)