IRS Abuse of Discretion by Sustaining Levy; Case Remanded to Appeals for a Supplemental Hearing
A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
The United States Tax Court held that the IRS Appeals Office abused its discretion by sustaining a levy when a sculptor refused to enter an installment agreement conditioned on the filing of a notice of tax lien, finding that the appeals officer didn’t balance the need for efficient collection against concern that the collection action be no more intrusive than necessary. The court remanded the case to the IRS Appeals Office for a supplemental collection due process hearing.