- 3 - 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,Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011