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respondent on February 14, 2002. The Form 12153 contained the
following explanation of petitioner’s disagreement with the
notice of levy: “Taxpayer has filed offer in compromise and
requests consideration prior to collection action.”
Petitioner’s collection case was assigned to Settlement
Officer James M. Payton (Mr. Payton), of the Internal Revenue
Service (IRS) Office of Appeals in Charleston, West Virginia.
Following his receipt of the case in June of 2002, Mr. Payton
checked IRS records for information pertaining to the offer in
compromise referenced in petitioner’s Form 12153. Mr. Payton
found no indication that petitioner had filed an offer in
compromise, although Forms 1040, U.S. Individual Income Tax
Return, showing that petitioner was due refunds, had been filed
for 2000 and 2001.
Mr. Payton spoke to Mr. Hamrick by telephone on September
26, 2002. During that conversation, Mr. Hamrick indicated that
petitioner also had outstanding employment tax liabilities
related to his business and provided Mr. Payton with the employer
identification number. Mr. Hamrick stated that he would contact
petitioner to schedule a meeting for October and would then
communicate an exact date to Mr. Payton.
When petitioner failed to return Mr. Hamrick’s calls,
Mr. Hamrick on November 5, 2002, gave Mr. Payton permission to
contact petitioner directly. Mr. Payton immediately sent
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Last modified: May 25, 2011