- 4 -
petitioner’s Form 12153, petitioner alleged (1) that she filed an
offer-in-compromise, (2) that there was an improper determination
of collection values, and (3) that there was “Financial hardship-
-impairment of employment”.
On March 13, 2003, the settlement officer sent a letter
(March 13, 2003 letter) to petitioner acknowledging receipt of
petitioner’s Form 12153. The March 13, 2003 letter stated in
pertinent part:
If you would like me to consider collection alterna-
tives such as an offer in compromise, an installment
agreement, etc., or alternatives to a filed Notice of
Federal Tax Lien in your hearing, the items listed and
checked below must be provided:
[X] A completed Collection Information Statement (Form
433-A for individuals and/or Form 433-B for busi-
nesses; forms enclosed for your convenience) using
current information.
[X] Proof of sufficient estimated income tax payments
or withholding for the period(s) listed below:
12-31-2003
[X] Other:
-Please provide copies of Form 1040 for 2000,
2001, and 2002.
-Please document the disposition/current status of
the income that you reported on your Form 1040 for
2000.
-Please provide a statement detailing your pro-
posed alternative to the filed Notice of Federal
Tax Lien.
-A copy of Form 12153 is enclosed. The signature
on this form does not appear to be yours or that
of your representative. If you wish to continue
with your Collection Due Process Request, please
either verify that the signature is yours or your
representatives, or resubmit the form with an
authorized signature.
-Form 12153 indicates that you have an offer in
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011