Robert M. Galvin and Christine Galvin - Page 3

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                           Year                   Assessed Liability                  
                           1980                   $ 56,537                            
                           1981                   19,925                              
                           1982                   24,517                              
                           1983                   8,364                               
                           1984                   10,943                              
                           1988                   530                                 
                           1989                   5,992                               
                           1990                   15,231                              
                           1991                   9,420                               
                           1992                   2,709                               
                           1993                   1,713                               
                           1994                   1,465                               
                           1997                   1,865                               
                           1998                   2,189                               

               On May 22, 2000, petitioners filed Form 12153, Request for a           
          Collection Due Process Hearing.  A hearing was conducted on                 
          August 3, 2001, with Appeals Officer Douglas Kane (Mr. Kane).               
          Based upon supplemental income and expense information provided             
          by petitioners, Mr. Kane reduced the payment required from $790             
          to $721 per month.                                                          
               On October 1, 2001, petitioners sent respondent a letter               
          offering $250 per month until the expiration of the statutory               
          period of collection.  The earliest statutory period of                     
          collection was set to expire during 2005.                                   
               On October 22, 2001, respondent sent a letter which rejected           
          the $250 per month offered by petitioners and proposed a $721 per           
          month payment for 2 years.  Mr. Kane stated in the letter:                  
                           I do believe that I could justify reducing the             
                    number of years that payments would be made on an                 
                    installment offer in compromise.  This would be based             






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Last modified: May 25, 2011