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in the part of the Service in sending you the proper
notices of an outstanding liability. The records
indicated that notices were issued for all of the years
reflecting a balance due and asking you either pay in
full or call the IRS to discuss payment arrangements.
To date, no agreement has been instituted.
The underlying liability appears to be correct. The
assessments were based on your income and withholdings.
You have not pointed to any errors and you have been
unwilling to discuss collection alternatives which
include full payment, monthly payment, offer in
compromise etc.
Please respond within 2 weeks of the date of this
letter if you have valid issues or want to propose a
payment resolution. If I do not receive a timely
response, I will proceed with the issuance of a
decision letter that will sustain the levy action.
On November 27, 2002, the IRS Team Manager for Area 2,
General Appeals, wrote a letter to petitioners. That letter
stated in pertinent part:
This is in response to your letter dated November 16,
2002 that was addressed to this office. I apologize
for not responding earlier but I have been away from
the office.
In your letter you are concerned about the fact that
the Settlement Officer who met with you considered more
than one year (return) at the meeting and that she
asked about subsequent filings of Federal tax returns.
You also ask that this matter be reassigned. There is
nothing wrong with the Settlement Officer’s handling of
either of these items. I, therefore, will not reassign
this matter to another Appeals or Settlement Officer.
There is nothing wrong with the Settlement Officer
considering all of the tax periods before Appeals at
one hearing. In addition, taxpayers must be current in
the filing of their Federal tax returns before we can
offer collection alternatives to help them. Thus, the
Settlement Officer was merely asking about subsequent
filings to see if she could offer collection
alternatives to you for the amounts owed in the periods
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