G. Robert Lyman and Shari Lee Wright Lyman - Page 7




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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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