Simone Joye - Page 6




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          response to petitioner’s June 19, 1990 letter.  In that letter,             
          respondent stated:  “We are looking into the matter you brought             
          to our attention; however, additional research is needed before             
          we can give you a final answer.  No further action is required of           
          you at this time.  We should have a response for you within 30              
          days from the date of this letter.”                                         
               On August 9, 1990, respondent sent petitioner a second                 
          letter in response to petitioner’s June 19, 1990 letter.  In that           
          letter, respondent stated:                                                  
               Thank you for your reply dated June 19, 1990, to our                   
               inquiry about your Form 1040 for the tax period(s)                     
               shown above [petitioner’s taxable years 1987, 1988, and                
               1989].  We are looking into the matter and will answer                 
               you more fully within 45 days from the date of this                    
               letter.                                                                
               On November 12, 1990, respondent sent petitioner a notice of           
          intent to levy with respect to petitioner’s unpaid liability for            
          each of the years 1987, 1988, and 1989.                                     
               On a date not disclosed by the record after petitioner sent            
          petitioner’s June 19, 1990 letter to respondent and before July             
          29, 1991, petitioner again informed respondent that she was                 
          unable to pay in full her liability for each of the years 1987,             
          1988, 1989, as well as 1990.  On July 29, 1991, respondent sent             
          petitioner a letter with respect to petitioner’s unpaid liability           
          for each of the years 1987, 1988, 1989, and 1990.  In that                  
          letter, respondent stated:                                                  
                    You told us recently that you cannot pay your                     





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