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Form 12153, Request for a Collection Due Process Hearing,
stating:
We are financially unable to pay this tax in full. It
would work a substantial financial hardship on us if the IRS
would levy on any of our income or few assets. We would
like to be considered for an offer in compromise or payment
arrangements.
After petitioners failed to attend the first scheduled meeting on
March 28, 2002, the section 6330 hearing (the hearing) was
rescheduled and held on April 17, 2002. In the letter scheduling
the meeting, the Appeals officer included a Form 433-A,
Collection Information Statement for Individuals, which
petitioners were asked to complete and bring to the hearing.
At the hearing, the Appeals officer preliminarily computed
that petitioners had the ability to pay at least $1,200 per month
on the basis of Mr. Crisan’s income and expenses listed on the
Form 433-A. The Appeals officer also noted that Mr. Crisan might
be able to settle the tax liabilities from his section 401(k)
plan, but was unsure of the amount in the account. The Appeals
officer then requested that petitioners finish completing the
Form 433-A, indicate the amount they are able to pay each month,
and consider taking money out of Mr. Crisan’s section 401(k) plan
to fully pay the tax liabilities. The requested information was
due to respondent by May 20, 2002.
Petitioners submitted an updated Form 433-A, dated April 25,
2002. On the Form 433-A, petitioners reported that Mr. Crisan is
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Last modified: May 25, 2011