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in Letter LT-11, dated 11/08/2001, which was mailed
certified to the taxpayers’ last known address. The
taxpayers responded with Form 12153, Request for a
Collection Due Process Hearing, which was received
12/05/2001. The taxpayers’ appeal was timely. The
taxpayers are entitled to judicial review. Appropri-
ately, TC520/77 was input, staying collection. This is
a levy issue only. No Notice of Federal Tax Lien has
been filed.
The taxpayer appeared in person for his Collection Due
Process hearing, his spouse chose to work instead of
coming to the hearing. Settlement Officer Mike Freitag
conducted the hearing and Settlement Officer Donna
Fisher was also in attendance.
At the hearing the taxpayer was asked if he had any
recording devices. He said he did not have one and was
again reminded that no recording of Appeals hearings
was allowed.
Settlement Officer Mike Freitag has had no prior in-
volvement with respect to these tax liabilities.
Issues Raised by the Taxpayer
The taxpayer and his wife timely filed their joint
income tax return for 1999, showing taxable earnings,
attaching their W-2 forms and showing tax due on the
return. At the hearing the taxpayer was asked to point
out any irregularities in the making of the assessment.
He stated he couldn’t point out any irregularities and
thought that the return was correct at the time of
filing, but continued with his non-filer arguments.
When the taxpayers were mailed Letter LT-11, Final
Notice-Notice of Intent to Levy and Notice of Your
Right to a Hearing, the taxpayers responded with Form
12153, attaching several page [sic] of non-filer argu-
ments.
At the hearing Appeals provided the following docu-
ments:
a) A copy of the memorandum of 5/2/02 stating
audio and stenographic recordings of Appeals
cases will no longer be allowed;
b) Copies of the forms 2866 to which the forms
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Last modified: May 25, 2011