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Petitioner and Cheryl Kolker filed a joint Federal income
tax return for 1993 showing a balance due. Respondent assessed
the income tax liability shown on the return as well as interest
and penalties/additions to tax.
Respondent sent petitioner a notice and demand for payment,
but petitioner did not pay the 1993 liability. Consequently,
respondent mailed to petitioner a Final Notice--Notice of Intent
to Levy and Notice of Your Right to a Hearing, dated September
11, 2000, that, among other things, informed petitioner that
respondent intended to levy to collect the 1993 liability and
that petitioner could request a hearing with respondent’s Appeals
Office. On September 19, 2000, petitioner submitted a Form
12153, Request for a Collection Due Process Hearing (hearing
request), but respondent has no record of having received it.
On May 21, 2003, petitioner sent respondent a copy of the
hearing request. Because respondent had no record of having
received the original request, respondent treated the May 21,
2003, correspondence as an equivalent hearing request.
Petitioner’s equivalent hearing request was assigned to
Settlement Officer Cynthia Chadwell (Ms. Chadwell). Ms. Chadwell
had had no prior involvement with respect to petitioner’s 1993
liability. By letter dated November 13, 2003, Ms. Chadwell
scheduled a telephone hearing for December 4, 2003, and advised
petitioner, among other things, as follows:
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Last modified: May 25, 2011