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If you have any questions, please contact me at the
telephone number shown above.
The Appeals officer transmitted the documents for an offer
in compromise investigation to IRS Collections (Group 4100). On
April 17, 2002, the offer in compromise was returned to the
Appeals officer with the statement that the Form 433-A,
Collection Information Statement for Wage Earners and Self-
Employed Individuals, financial information was not verified;
petitioner had not filed his return for 1998; and that the total
unpaid liability was over $78,000. On April 17, 2002, the
Appeals officer notified petitioner that the offer in compromise
could not be considered because petitioner had not complied with
the filing requirements with respect to his 1998 return. On
May 2, 2002, the Appeals officer again wrote to petitioner as
follows:
This is to follow-up on your Offer in Compromise
submitted for consideration.
Our records indicate that this 1998 tax return has not
been processed. I need an original signature in order
to process. Please sign the return and return to me by
May 13, 2002.
The law requires you to be in compliance with all
filing requirements. This includes filing all federal
tax returns and making estimated tax payments if
required. The record indicates that you have filed an
extension for the year 2001 tax return, and you are not
making estimated tax payments.
Based on the above, an Offer in Compromise cannot be
considered at this time because you are not in
compliance with the filing requirements. Please
contact me so that we can discuss this further.
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Last modified: May 25, 2011