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the notice of intent to levy with respect to petitioner’s taxable
year 1989,
Mr. Ashley [petitioner] makes claims that he cannot pay
the amount due. He included another letter with his
protest alluding to a large government debt owed him
from another agency for disability payments which he
claims were improperly denied. He believes that the
Internal Revenue Service should help him in his cause
to recover what he believes are his benefits and then
share in those benefits to pay the taxes at hand.
* * * * * * *
In the instant case, Mr. Ashley in his protest claims
not that he doesn’t owe the tax, but that the liability
should be offset by the debt owed him by another fed-
eral government agency. It should be noted that the
assessment at hand was made under “substitute for
return” procedures and is not from a voluntarily filed
tax return. Therefore, Mr. Ashley may file an original
tax return to correct the amount of tax at any time
based upon relevant records he may have.
* * * * * * *
Mr. Ashley responded to a letter sent by the settlement
officer saying in a phone message that he would be
amenable to completing a financial statement to declare
his inability to pay. Such a financial statement was
sent to Mr. Ashley with instructions to complete as
fully as possible and return to the settlement officer
for evaluation. His overture at not being able to pay
should be treated as a collection alternative within
the meaning of the new Restructuring and Reform Act of
1998 as it applies here.
* * * * * * *
A telephone conference was agreed upon and held with
Mr. Ashley. * * *
Mr. Ashley went over his claim that the Internal Reve-
nue Service should straighten out his problem with the
Department of the Navy, which he said denied his dis-
ability claim. * * *
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