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respondent a Form 12153, Request for a Collection Due Process
Hearing, regarding his 1991 and 1992 tax years (hearing request).
In explaining his disagreement with the proposed levy, petitioner
wrote “SEE ATTACHED LETTER”. Petitioner attached to his hearing
request a 2-page letter from his representative, Steven Toscher.
The attached letter stated:
As you are aware, Mr. Wells has not been able to
continue the installment obligation entered into in
July of 1998. The installment obligation was premised
on Mr. Wells receiving $24,969 in rental income from
Miramar Hotel leases. Unfortunately, as you are also
aware, Mr. Wells is involved in litigation with Fujita
USA which has caused the lessee to terminate the rental
payments. Thus, Mr. Wells has no ability to continue
to make said payments. Mr. Wells requests that IRS
modify the agreement based upon his current ability to
pay. A modification of an installment obligation will
facilitate collection of such liabilities.
Enclosed please find IRS Form 12153 where Mr. Wells
requests a due process hearing pursuant to I.R.C.
�6330(b) with respect to the IRS Notice of Intent to
Levy. As stated above, a modified installment
agreement or an Offer in Compromise are more
appropriate collection alternatives given Mr. Wells’
financial situation. Mr. Wells continues to explore
any and all alternatives in satisfying the IRS’
previous assessments. It will not be productive for
the IRS or Mr. Wells to levy on any of his “assets.”
Please have the Appeals Officer assigned to this case
call me to arrange a mutually convenient time to meet
and discuss this matter.
On July 6, 2000, Appeals Officer Richard William Bailey and
Mr. Toscher met to hold a section 6330 hearing (July 6, 2000,
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Last modified: May 25, 2011