Deavrah M. Chandler - Page 4

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          collection due process) case, the offer in compromise would be              
          reviewed by the Office of Appeals rather than by the service                
          center.                                                                     
               On March 21, 2002, the Appeals officer sent to Zerjav a                
          letter stating that the offer in compromise had been reviewed but           
          that additional information was needed.  Additional information             
          was submitted to the Appeals officer by Zerjav on April 23, 2002.           
          The Appeals officer reviewed the financial information submitted            
          by Zerjav on behalf of petitioner.  She also independently                  
          researched petitioner’s financial data and assets and concluded             
          that relevant information had not been disclosed by petitioner or           
          by Zerjav.  Based on the information that she had obtained, the             
          Appeals officer determined that petitioner could pay her entire             
          1997 and 1998 income tax liabilities.  The Appeals officer                  
          considered petitioner’s reported income for 1999, 2000, and 2001.           
          The information relied on by the Appeals officer included                   
          information about petitioner’s income for 2001, including a                 
          withdrawal of more than $100,000 from an individual retirement              
          account and $40,000 in gross proceeds from the sale of real                 
          property, and petitioner’s spouse’s income tax returns.                     
               On June 11, 2002, a Notice of Determination Concerning                 
          Collection Action(s) Under Section 6320 and/or 6330 was sent to             
          petitioner.  In addition to setting forth a determination that              
          the requirements of applicable law and administrative procedures            






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