- 6 - 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 receivePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011