Michael J. Roberts - Page 5




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          Petitioner in the Form 12153 provided the following explanation              
          of his disagreement with the notice of levy:  “IRS USED ‘GUESSES’            
          FOR TAXPAYER’S TAX LIABILITIES FOR 12-31-89, 12-31-90, 12-31-91.             
          IRS IS REQUIRED TO PROVE INCOME.  REQUEST HEARING OR ABATEMENT OF            
          TAXES, PENALTIES, INTEREST & CHARGES.” 1                                     
               After a period of correspondence between the parties, a                 
          letter dated July 12, 2000, from Appeals Officer Steve Millang to            
          petitioner’s representative extended an invitation for a face-to-            
          face conference:                                                             
                    If you wish to have an Appeals hearing at my                       
               office, you can meet with me on:                                        
                         Monday - July 31, 2000 @ 9:30 a.m.                            
                    If this time and date are inconvenient, please                     
               contact me to reschedule a mutually convenient Appeals                  
               conference.                                                             
          Ultimately, however, it appears that the hearing was conducted               
          solely through telephone contact and written correspondence.                 
          Copies of letters in the record reveal that petitioner asserted              
          he did not receive sufficient income during the 1989 to 1991                 
          period to necessitate the filing of returns or the paying of                 





               1  Petitioner in the Form 12153 also made a very similar                
          statement registering disagreement with a “Filed Notice of                   
          Federal Tax Lien”.  However, a notice of Federal tax lien filing             
          was not issued to petitioner because the relevant lien was filed             
          in 1996, prior to enactment of sec. 6320 and the corresponding               
          requirement for notice to taxpayers of such agency action.                   





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