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Verification of Legal and Procedural Requirements
The Secretary has provided sufficient verification that
the requirements of any applicable law or administra-
tive procedure have been met.
Certified account transcripts, Forms 4340, were re-
quested and reviewed along with the administrative
return files for 1997 and 1998. The liabilities for
these years were based upon an examination of the
taxpayer’s zero income, zero tax due returns that were
filed. The taxes have been assessed and remain unpaid.
* * * On 2/18/00 a statutory notice of deficiency was
issued to the taxpayers for the 1997 year to the tax-
payers last known address. On 3/10/00 a statutory
notice of deficiency was issued to the taxpayers for
the 1998 year to the taxpayers last known address.
* * * The taxpayers did not petition Tax Court. The
taxpayers are precluded from raising the liability as
an issue as they were previously provided an opportu-
nity to dispute the assessment of tax and did not do
so. The taxes were assessed on 07/31/00 and 08/28/00
respectively.
A notice and demand letter was issued by regular mail
on 7/31/00 for the 1997 year and on 08/28/00 for the
1998 year to the taxpayer’s last known address as
required under IRC �6303. Letter 1058, meeting the
notice condition imposed by IRC �6331(d) and IRC 6330,
was dated 07/24/01 and sent to the taxpayer’s last
known address by certified mail for the 1998 year only.
The Letter 3172, meeting the notice condition imposed
by IRC �6320 was dated 07/31/01 and sent to the tax-
payer’s last known address by certified mail for the
1997 and 1998 years. The taxpayers responded timely
with a Request for a Collection Due Process Hearing,
Form 12153, received on 08/30/01.
The collection due process hearing was held on April 5,
2002. * * *
Settlement Officer Renee Swall has had no prior involvement
with respect to these liabilities.
Issues Raised by the Taxpayer
On the Form 12153 the taxpayer listed the 1997 and 1998
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Last modified: May 25, 2011