- 4 -
petitioner a letter requesting that petitioner contact him no
later than November 18, 2002, to arrange a convenient meeting.
Petitioner telephoned Mr. Payton on November 19, 2002, and a
conference was scheduled for November 27, 2002, at 10:00 a.m.
A face-to-face hearing between petitioner and Mr. Payton was
conducted on November 27, 2002, as scheduled. Petitioner
communicated that, in addition to his employment as a wage-
earning operator for a third-party entity, he was the self-
employed owner of an air conditioning repair business. He
further indicated that he employed three individuals but was
unable to stay current with his employment tax responsibilities.
Petitioner at the hearing also provided Mr. Payton with a
Form 433-A, Collection Information Statement for Wage Earners and
Self-Employed Individuals, and stated that he thought Mr. Hamrick
had filed an offer in compromise on his behalf. Mr. Payton
explained that the IRS had no record of receiving an offer in
compromise but that petitioner would not be eligible for such an
alternative because he was not in compliance with requirements
for filing returns for and paying employment tax obligations.
During the hearing, petitioner raised no issues other than
resolution of the unpaid liabilities by means of an offer in
compromise. Specifically, for instance, he did not raise the
correctness of the underlying income tax liabilities which were
the subject of the collection action.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011