Fletcher H. Hyler - Page 23

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               afford him/her the opportunity to make payment.  All                   
               pertinent facts must be carefully considered as the                    
               filing of the notice of lien may adversely affect the                  
               taxpayer's ability to pay and thereby hamper or retard                 
               the collection process.  [1 Administration, Internal                   
               Revenue Manual (CCH), sec., at 3002-3003.]                  
               Policy statements in the Internal Revenue Manual do not                
          confer enforceable rights on taxpayers.  Vulcan Oil Tech.                   
          Partners v. Commissioner, 110 T.C. 153, 161 (1998), affd. without           
          published opinions sub nom. Tucek v. Commissioner, 198 F.3d 259             
          (10th Cir. 1999), Drake Oil Tech. Partners v. Commissioner, 211             
          F.3d 1277 (10th Cir. 2000).  In any event, it is apparent to us             
          that the IRS met the requirements of the policy statement before            
          filing the notice of lien.  Early in 2000, Rosado contacted                 
          petitioner’s representative, Stone, and discussed with her                  
          payment of amounts owing.  His letter of April 19, 2000, enclosed           
          transcripts of petitioner’s income tax accounts for 1993, 1995,             
          and 1997.  It suggested that petitioner begin making payments of            
          $5,000 monthly to reduce the amount of tax owing and resulting              
          interest charges.  The letter requested information from                    
          petitioner and explained:                                                   
               I am required to advise you that failure to provide the                
               above information by the May 15, 2000 [sic] may result                 
               in enforcement action such as, issuance of Final                       
               Notice, Issuance of Notice of Levy, serving summons,                   
               filing Notice of Federal Tax Lien. * * *                               
          This letter, a copy of which Stone forwarded to petitioner,                 
          adequately provided petitioner with the opportunity to make                 

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