Jan Lister - Page 6

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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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