Jerry B. and Donna E. Clawson - Page 10

                                       - 10 -                                         
          Proceedings Before Appeals Officer Luhmann                                  
               On August 6, 2002, petitioners timely filed a Form 12153,              
          Request for a Collection Due Process Hearing, in which they                 
          objected to both the proposed levy action and the filing of a               
          Federal tax lien with respect to their unpaid income tax                    
          liabilities for 1999 and 2000.  At the time that petitioners                
          filed Form 12153, no Federal tax lien had been filed against                
          them.  In the Form 12153, McKinnon disclosed that petitioners               
          were continuing their efforts to sell the Cape Coral property.              
               Taxpayers are in the process of selling their personal                 
               residence.  * * *                                                      
               Anticipated proceeds, after satisfaction of existing                   
               mortgages, should be sufficient to pay the amount owed                 
               the IRS.                                                               
          McKinnon attached to the Form 12153 a copy of the listing                   
          agreement that petitioners had entered into with Arvida for the             
          sale of the Cape Coral property.  Appeals Officer Monty Luhmann             
          (Luhmann), respondent’s settlement officer in the St. Paul,                 
          Minnesota, Appeals Office, received petitioners’ request for a              
          hearing on or about August 27, 2002.                                        
               On September 27, 2002, Luhmann sent a letter to petitioners            
          offering a telephonic hearing or, in the alternative, to transfer           
          their case to Florida for a face-to-face meeting.  This letter              
          also set forth the following information:                                   
               When we meet to discuss your case, our meeting will be                 
               informal and you may present facts, arguments, and                     
               legal authority to support your position.  We will                     





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