- 2 -
Background
On August 21, 2001, respondent issued to petitioners a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing
(notice of intent to levy) concerning unpaid joint income tax
liabilities for the years 1991 and 1996. The notice of intent to
levy stated that petitioners owed a total of $5,743.04 and
informed petitioners that they had 30 days to pay this amount,
make alternative arrangements to pay or request Appeals
consideration and that if petitioners failed to take such action
timely, respondent might take their property or rights to
property.
On August 23, 2001 petitioner Russell L. Voorhees signed IRS
Form 12153, a Request for a Collection Due Process Hearing
(request for hearing), relating to the tax liabilities.
Petitioner Ruth C. Voorhees did not sign the request for hearing,
although her name is listed on the form as a taxpayer. On August
28, 2001, respondent received the request for hearing, and on
January 24, 2002, the Internal Revenue Service Office of Appeals
(Appeals Office) held a hearing.
On March 14, 2002, the Appeals Office issued to petitioner
Russell L. Voorhees a Notice of Determination concerning
Collection Action(s) under Section 6320 and/or 6330 (notice of
determination). The Appeals Office did not issue a notice of
determination to petitioner Ruth C. Voorhees.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011