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pay in full over the life of the collection statute,
therefore there is no doubt as to collectibility. The
explanation you provided for Effective Tax Administration
does not meet the economic hardship criteria for
consideration of your offer.
Our records show that you have not made any estimated
payments for 2001 and 2002. You need to get current with
your estimated tax payments for 2002 in order for me to
consider any collection alternatives, such as an installment
agreement to resolve your tax liabilities.
Please make your estimated tax payments for 2002 prior
to the conference, so that we can discuss any alternatives
to the proposed levy action.
On July 29, 2002, respondent received a facsimile of the
completed hearing request containing the signatures of Mr. Orum
and Mrs. Orum.
During the July 23, 2002, hearings, Ms. Vuicich requested
from Mr. Orum additional financial information by August 9, 2002,
for the Appeals Office to consider Mr. Orum’s request for another
installment agreement. Such requested information included an
income and expense report on a cash basis for Mr. Orum’s
partnership for 2002, a copy of Mrs. Orum’s pay statement, copies
of the last 3 months of bank statements, copies of the most
recent home equity loan and motorcycle loan, a breakdown of
housing and transportation expenses, the amount of current State
and local income taxes, the amount of life insurance premium, and
the amount of out-of-pocket health care costs.
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Last modified: May 25, 2011