- 4 - Appeals Office (settlement officer) held an Appeals Office hearing with petitioner Michael D. Keown (Mr. Keown)4 with re- spect to the notice of intent to levy. At the Appeals Office hearing, the settlement officer gave Mr. Keown Form 4340, Certif- icate of Assessments, Payments, and Other Specified Matters, with respect to petitioners’ taxable year 1999. On September 12, 2002, the Appeals Office issued a notice of determination concerning collection action(s) under section 6320 and/or 6330 (notice of determination) to Mr. Keown and a separate notice of determination to Ms. Keown. (We shall refer collec- tively to those two notices as petitioners’ notices of determina- tion). An attachment to each such notice of determination stated in pertinent part: What is the Issue? The taxpayers requested a hearing under the provisions of IRC 6330 to contest the intent to levy notice, Letter LT-11. Verification of Legal and Procedural Requirements The Secretary has provided sufficient verification that all legal and procedural requirements have been met. Appeals has reviewed computer transcripts verifying the assessment. An assessment was made and the taxpayers were issued notice and demand letters by regular mail, to the taxpayers’ last known address, as required under IRC 6303. They neglected or refused to pay. The notices required under IRC 6331(d) and IRC 6330 were combined 4Petitioner Rosann C. Keown (Ms. Keown) did not appear at the Appeals Office hearing held on Aug. 28, 2002.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011