- 6 - Upon receiving the Appeals officer’s letter, petitioner did not telephone the Appeals officer, but instead wrote a letter to the Taxpayer Advocate, dated August 30, 2001, and sent a copy to the Appeals officer. The letter was essentially a record of petitioner’s contacts with the Internal Revenue Service regarding his 1997 tax liability. At the end of this letter, petitioner stated that the earliest he could meet with anyone would be September 17, 2001, as he was seeking work and his schedule was full. The Appeals officer’s copy of petitioner’s August 30, 2001, letter did not reach the Appeals officer until the afternoon of September 5, 2001, which was after the 9:30 a.m. time scheduled for the hearing that day. When petitioner did not appear for the scheduled hearing, the Appeals officer held a correspondence hearing. As a result of this hearing, the Appeals officer determined the proposed levy was legally and procedurally correct. That same day, the Appeals officer sent petitioner a letter, dated September 5, 2001, notifying him of the result of the hearing. Attached to this letter was a transcript of petitioner’s 1997 tax liability. The Appeals officer also stated in the letter that petitioner had not proposed any collection alternatives, so the Appeals Office would be issuing a determination letter and petitioner should call if he had any questions.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011