Comments on: Joe Francis Sues IRS For Wrongful Collection Action – UPDATED http://www.pappasontaxes.com/index.php/2009/12/28/joe-francis-sues-irs-for-wrongful-collection-action/ Pappas on Taxation Thu, 09 Feb 2012 04:09:25 +0000 hourly 1 http://wordpress.org/?v=3.3.1 By: Scott Nix http://www.pappasontaxes.com/index.php/2009/12/28/joe-francis-sues-irs-for-wrongful-collection-action/comment-page-1/#comment-5615 Scott Nix Mon, 24 May 2010 12:18:09 +0000 http://blog.pappastax.com/?p=12650#comment-5615 Peter - the reason that this is a jeopardy assessment is that the FTL was signed on the same day as the assessment (November 6). The IRS did not follow the standard assessment procedures. All Mr Francis must show is that the collection of the tax is NOT in jeopardy. Then, the IRS will abate the jeopardy assessments and reassess according to the standard assessment procedures. Peter – the reason that this is a jeopardy assessment is that the FTL was signed on the same day as the assessment (November 6). The IRS did not follow the standard assessment procedures. All Mr Francis must show is that the collection of the tax is NOT in jeopardy. Then, the IRS will abate the jeopardy assessments and reassess according to the standard assessment procedures.

]]> By: Peter http://www.pappasontaxes.com/index.php/2009/12/28/joe-francis-sues-irs-for-wrongful-collection-action/comment-page-1/#comment-3726 Peter Tue, 29 Dec 2009 18:06:00 +0000 http://blog.pappastax.com/?p=12650#comment-3726 Scott, Thanks for the information. I agree that the case changes if this is a jeopardy action. However, since Francis' dispute has been going on for at least 3 years the IRS should have had plenty of time to use the normal, non-jeopardy procedures. Perhaps the fact that Mr. Francis was incarcerated had some influence on the IRS's actions. By the way, where did you find that IRS made a <em>jeopardy</em> assessment and filed jeopardy liens and levies against Francis? Scott,

Thanks for the information. I agree that the case changes if this is a jeopardy action. However, since Francis’ dispute has been going on for at least 3 years the IRS should have had plenty of time to use the normal, non-jeopardy procedures. Perhaps the fact that Mr. Francis was incarcerated had some influence on the IRS’s actions.

By the way, where did you find that IRS made a jeopardy assessment and filed jeopardy liens and levies against Francis?

]]> By: Scott Nix http://www.pappasontaxes.com/index.php/2009/12/28/joe-francis-sues-irs-for-wrongful-collection-action/comment-page-1/#comment-3725 Scott Nix Tue, 29 Dec 2009 17:22:01 +0000 http://blog.pappastax.com/?p=12650#comment-3725 This is a jeopardy assessment, a jeopardy FTL and jeopardy levy. From a procedural standpoint, the IRS must show that collection is in jeopardy. This is collect first and ask questions later. If Mr. Francis has $100 million in the bank and he is not a flight risk, then the IRS will loose. Really, the IRS should loose if collection is not in jeopardy. This is a jeopardy assessment, a jeopardy FTL and jeopardy levy. From a procedural standpoint, the IRS must show that collection is in jeopardy. This is collect first and ask questions later. If Mr. Francis has $100 million in the bank and he is not a flight risk, then the IRS will loose. Really, the IRS should loose if collection is not in jeopardy.

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