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tioner’s taxable year 2000 as petitioner’s unpaid liability for
2000.)
Respondent notified petitioner of the balance due with
respect to petitioner’s unpaid liability for 2000, as required by
section 6303.
Around mid-October 2001, petitioner submitted to respondent
an offer-in-compromise (petitioner’s offer) proposing to pay
$1,000 to compromise petitioner’s unpaid liability for 2000.
Around September 13, 2002, respondent’s representative (respon-
dent’s offer examiner) assigned to consider petitioner’s offer
requested that petitioner send on or before October 15, 2002,
additional financial information in support of that offer.
Petitioner requested, and respondent’s offer examiner granted, an
extension until October 21, 2002, of the time within which she
was to submit additional financial information to respondent’s
offer examiner. Petitioner did not submit such information to
respondent’s offer examiner and consequently petitioner’s offer
was returned to petitioner.
On November 15, 2002, respondent issued to petitioner a
notice of Federal tax lien filing and your right to a hearing
(notice of tax lien) with respect to her taxable year 2000. On
December 9, 2002, petitioner filed Form 12153, Request for a
Collection Due Process Hearing (Form 12153), and requested a
hearing with respondent’s Appeals Office (Appeals Office). In
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Last modified: May 25, 2011