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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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Last modified: May 25, 2011