Attachment letter to CDPH Request form

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 IRC §6330

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 tax laws.

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.

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 in question.

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 § 6303.

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).

X For the $500 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.

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.

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 foI qualify for other lien options including subordination.

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, and

A 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 2003 does not apply as this case is still pending in Tax Court.

X I have a pending bankruptcy case, or had one at the time the CDP notice was issued.

X I request spousal relief and I have appropriate spousal defenses. Jun08