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the collection action or raise any collection alternatives.
Moreover, Attachment 3193 stated:
Taxpayer has not demonstrated that there are any
missing credits and has not refuted the Service’s claim
that these liabilities were never discharged in
bankruptcy. A telephonic hearing was held with the
representative. A deadline for responding was set,
and, later, extended at the request of the
representative. I have not received a reply to my
offer to consider other collection alternatives.
Absent a cooperative response from the taxpayer, I must
sustain the proposed levy action.
On May 6, 2002, petitioner filed a petition in this Court.
On May 20, 2003, respondent’s Appeals officer signed an affidavit
which states:
2. I have examined the purported letter from Attorney
Nigro to me dated March 4, 2002, a copy of which is attached
hereto as Exhibit 1.
3. To the best of my knowledge, I never received this
letter, Exhibit 1. If I had received this letter, it would
now be part of the administrative file in this case.
4. If I had received this letter before Appeals
issued the Notice of Determination to Mr. Cooper on
April 4, 2002, I would have given Mr. Cooper a short
period of time to formally submit an offer in
compromise. If an offer was not formally submitted, I
would have still issued the Notice of Determination.
5. On January 23, 2002, I provided Attorney Nigro
with a Form 656, Offer in Compromise, instructional
booklet and forms which he could have used to submit an
offer to me before Appeals issued the Notice of
Determination on April 4, 2002.
Discussion
Petitioner contends that respondent failed to consider his
March 4, 2002, letter, which announced petitioner’s intent to
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