Allen Charles Schenkel - Page 7




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               Based on these results, Appeals Officer Otterson was unable            
          to accept petitioner’s second OIC because petitioner could pay              
          his full tax liability within the period of limitations for                 
          collection.  Appeals Officer Otterson advised petitioner that               
          respondent would be able to accept an installment agreement that            
          would pay off petitioner’s tax liability and to contact him                 
          during the week of May 14, 2001, if petitioner were interested in           
          discussing this possibility.  Petitioner never contacted Appeals            
          Officer Otterson regarding an installment agreement.                        
               On July 25, 2001, respondent issued a Notice of                        
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 to petitioner regarding his 1989, 1990, 1991, 1992,             
          1993, and 1994 tax years (notice of determination).  In the                 
          notice of determination, respondent determined that the Federal             
          tax lien should remain in place.  The notice of determination               
          further explained:                                                          
                    The taxpayer prepared an offer in compromise form                 
               which was analyzed by Appeals * * * .  It was                          
               determined that the full liability could be collected                  
               within the collection statute.  The taxpayer was given                 
               the opportunity to use an installment agreement but he                 
               did not respond. * * *  The taxpayer has not responded                 
               to the only available voluntary payment option.  This                  
               was the installment agreement.  The Notice of Federal                  
               Tax Lien should remain in place.                                       
               On August 20, 2001, petitioner timely filed an imperfect               
          petition for lien or levy action under Code section 6320(c) or              
          6330(d) seeking review of respondent’s determination to proceed             
          with collection of petitioner’s 1989, 1990, 1991, 1992, 1993, and           





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