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Form 12153, Request for a Collection Due Process (CDP) hearing,
to request a hearing with the Appeals Office.
On August 20, 2001, respondent received a timely request for
a CDP hearing from petitioner. Petitioner’s wife did not sign
the request. On November 8, 2001, respondent sent petitioner a
letter acknowledging petitioner’s request for Appeals Office
consideration and stating that a conference would be scheduled.
On February 15, 2002, respondent sent petitioner a letter setting
the date and time of the Appeals conference for March 28, 2002.
The designated Appeals officer was Elissa Sharp (Ms. Sharp). The
CDP hearing never took place. On June 10, 2002, respondent
issued a Notice of Determination to petitioner for the 1995 and
1996 taxable years.
On July 10, 2002, petitioner filed a petition with this
Court. Petitioner states in his petition that the “interest
penalties were excessive beyond what the law provides” and that
the IRS “contributed to the time delays yet continued to assess
late penalties for periods during its delays.” On February 20,
2003, respondent submitted a motion to dismiss for mootness with
respect to the portion of the petition concerning 1995.
If any person liable to pay any tax neglects or refuses to
pay that tax within 10 days after notice and demand for payment,
the Secretary is authorized to collect the tax by levy upon the
person's property. Sec. 6331(a). At least 30 days prior to
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Last modified: May 25, 2011