- 12 -
Form 12153 stated in pertinent part:
1) * * * at my CDP hearing I demand that
the appeals officer have at the hearing
the delegation order from the Secretary
of the Treasury delegating to the
Operations Manager, Automated Collection
System the authority to notify me to my
right for a CDP hearing * * *.
* * * * * * *
b) * * * I am requesting that you have at
the CDP hearing * * * a “delegation”
order, emitting directly from the
Secretary, authorizing the IRS employee
who signed for him (them), the authority
to impose and file such notices of liens
against us.
c) In lieu of having such a “delegation
order,” I am requesting that you have
the job description of IRS employee(s)
and the individual who signed the notice
at issue for him to see if any such
authority is included in their job
description.
* * * * * * *
2) The document also says that “We have
made a demand for payment of this
liability.” (Emphasis added)
a) Please note (as explained in paragraph 4
herein), we claim we never received such
a “demand” for payment.
1) If you claim otherwise, than I
demand that you have at the
CDP hearing the Form Number of
the document that you claim
was sent to us as constituting
the “demand” referred to in
paragraph 2) above.
2) Since the Code Section
establishing the “liability”
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011