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C is attached. (Do not send a RACS Report or an Indi-
vidual Master File, as these are not responsive to this
request). As this request is placed under an act of
Congress, The Privacy Act, it supersedes any agency
policy preventing the disclosure of the signed assess-
ment.
On January 5, 1999, the Disclosure Office sent a letter
(January 5, 1999 Disclosure Office letter) to petitioner in
response to his December 21, 1998 request. That letter stated in
pertinent part:
In your letter you requested a copy of Form 23-C for
the tax year 1996. All 23-C assessment documents would
be available only from the service center where the
assessment was made. In your case however, there have
been no assessments other than the processing of your
tax return plus penalty and interest. We are enclosing
a transcript for your reference.
On October 11, 1999, respondent issued to petitioner a final
notice of intent to levy with respect to petitioner’s taxable
year 1996 (final notice of intent to levy). Thereafter, on a
date not disclosed by the record, petitioner requested a hearing
with the IRS Appeals Office (Appeals Office) with respect to that
notice. On August 8, 2000, the Appeals Office held a hearing
with petitioner with respect to the final notice of intent to
levy.
On January 12, 2001, the Appeals Office issued to petitioner
a “NOTICE OF DETERMINATION CONCERNING COLLECTION ACTION(S) UNDER
SECTION 6320 and/or 6330" (notice of determination) with respect
to petitioner’s taxable year 1996. That notice stated in perti-
nent part:
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