William A. Swann and Judith A. Swann - Page 5




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               The assessment was made, and notice and demand was                     
               issued by regular mail to the taxpayers’ last known                    
               address, as required under IRC 6303.  The notices                      
               required under IRC 6331(d) and IRC 6330 were combined                  
               in Letter 1058, dated 08/23/2001, which was mailed                     
               certified to the taxpayers’ last known address.  The                   
               taxpayers responded with Form 12153, Request for a                     
               Collection Due Process Hearing, which was timely re-                   
               ceived and was postmarked 09/20/2001.  The taxpayers                   
               are entitled to judicial review.  This is a levy issue                 
               only.                                                                  
               A MFTRAX transcript was reviewed, and a copy was pro-                  
               vided to the taxpayers at the face-to-face Collection                  
               Due Process hearing held on 03/12/2002.  In attendance                 
               were the taxpayer, a taxpayer witness, Settlement                      
               Officer Donna Fisher, and Settlement Officer Renee                     
               Swall. * * * The hearing was audio-recorded by the                     
               taxpayer and Settlement Officer Donna Fisher.                          
               Settlement Officer Donna Fisher has had no prior in-                   
               volvement with respect to this tax liability.                          
               Issues Raised by the Taxpayer                                          
               The taxpayers disagree with the assessment.  They filed                
               a zero income, zero tax due return, attaching several                  
               pages of non-filer arguments and a Form W-2 showing                    
               taxable wages of $24,724.88.  They also had additional                 
               taxable income, bringing their total income to $52,556                 
               for tax year 1998.  Their return was examined, and they                
               were issued a statutory notice of deficiency, dated                    
               07/14/2000, for additional tax of $9,707 plus penalty                  
               and interest.  They responded to the notice of defi-                   
               ciency with a letter dated 07/20/2000.  This letter                    
               raised no relevant arguments, and they did not petition                
               the tax court.  Since they had a previous opportunity                  
               to dispute the assessment, they were precluded under                   
               the Collection Due Process procedures from raising as                  
               an issue the amount or existence of the underlying                     
               assessment.                                                            
               The taxpayers raised no non-filer arguments.                           
               Collection alternatives were raised with the taxpayers.                
               They indicated they would full [sic] pay the tax if it                 
               could be proven to them that they are liable for it.                   
               However, the non-filer arguments attached to their 1998                





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