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could afford, and must file all delinquent tax returns. Ms.
Dodson requested that petitioner submit the requested information
by April 24, 2002, and stated that she would contact petitioner
to schedule the hearing under section 6330 after she had an
opportunity to review the information petitioner submitted.
Petitioner did not supply the information enumerated in Ms.
Dodson’s April 5, 2002, letter. Instead, petitioner sent a
letter dated April 10, 2002, to the Internal Revenue Service in
Oklahoma City, OK and Kansas City, MO, the pertinent part of
which stated as follows:
Claimant waives personal appearance. Claimant has not
waived 60 day due process and the administration is in
default. Claimant is verily aggrieved. The IRS, OTC
has all the books and records that indicate that
Claimant has no gainful activity. Claimant filed IRS
1040 and OTC 511 beginning January 1 1993 ending
December 31, 2001 no Federal income. Claimant never
received cash and the administration books and records
do indicate no cash receipts before the tax and liens.
Claimant is unable to do gainful work.
Although the Appeals Office in Oklahoma City received the letter
on April 12, 2002, the record is silent as to when Ms. Dodson
actually received and reviewed the letter.
By letter dated April 25, 2002, Ms. Dodson advised
petitioner that she had not received petitioner’s response to the
April 5, 2002, letter and set a new deadline of May 9, 2002, for
submitting the requested information. Ms. Dodson warned
petitioner that she would make a determination based on the
existing administrative record if she did not receive
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