- 3 - 31, 2002, petitioner and Appeals Officer Isela H. Strong (Mrs. Strong) agreed upon February 7, 2002, as the date for the hearing. In a letter to petitioner dated February 1, 2002, Mrs. Strong confirmed the hearing date and enclosed Form 656, Offer in Compromise, and Form 433-A, Collection Information Statement for Individuals. Petitioner did not return the forms. On February 7, 2002, petitioner attended the hearing. During the hearing, Mrs. Strong explained the purpose of the hearing, provided petitioner the opportunity to raise any relevant issues regarding his income tax liabilities, and asked petitioner whether he was interested in alternative collection methods. Petitioner argued that he did not owe taxes for 1997, 1998, and 1999 and refused to discuss alternative collection methods. On February 28, 2002, the Appeals Office issued a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 in which it determined the following: 1. All legal and procedural requirements for the issuance of the Notice of Intent to Levy had been met. 2. Prior to the Appeals Officer’s consideration of the issues raised by petitioner, the Appeals Officer had no previous involvement with respect to petitioner’s 1997, 1998, and 1999 income tax liabilities.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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