Joseph W. McBride - Page 4

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                 According to respondent’s motion, during the telephone               
            conversation on August 18, 2003, “petitioner said he was not              
            sure he wanted an installment agreement and [petitioner]                  
            would call the Appeals officer on August 19, 2003 if                      
            interested”.  The motion states that “Petitioner did not                  
            pursue this matter further.”                                              
                 Respondent’s motion is supported by the Declaration of               
            the Appeals officer.  Among the documents attached to the                 
            Declaration, is the “Case Activity Records”, which purports               
            to show all of the actions taken by the Appeals officer                   
            regarding the case.  That document refers to a conference                 
            on June 17, 2003, and another contact with petitioner on                  
            July 22, 2003 (“Requested additional info and TP wants an                 
            IA”).  These items are not discussed in the Declaration or                
            in respondent’s motion.                                                   
                 In any event, on August 29, 2003, the Commissioner                   
            issued Notice of Determination Concerning Collection                      
            Action(s) under Section 6320 and/or 6330 (referred to herein              
            as notice of determination), which contemplates permitting                
            the collection action to proceed.  The notice of                          
            determination states as follows:                                          

                 Summary of Determination                                             
                 Although you wanted an installment agreement, you                    
                 were not in compliance.  In addition you never                       






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