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On July 25, 2002, Ms. Vuicich sent Mr. Orum computer-
generated statements of account for 1998 and 1999.
On September 25, 2002, Ms. Vuicich reported in her Case
Activity Record that petitioners had failed to provide the
requested information. Ms. Vuicich also reported that Mr. Orum
was not current with his estimated tax payments and the financial
information she possessed was incomplete and unverified.
On October 17, 2002, respondent sent petitioners a decision
letter for 1998. The decision letter stated in part:
Your due process hearing request was not filed within
the time prescribed under Section 6320 and/or 6330.
However, you received a hearing equivalent to a due process
hearing except that there is no right to dispute a decision
by the Appeals Office in court under IRC Sections 6320
and/or 6330.
* * * * * * *
It has been determined that no relief is to be granted
and that the proposed enforcement action (levy) is
sustained. You failed to provide the additional financial
information as requested in order for us to consider your
request for an installment agreement.
Further, the attachment to the decision letter stated:
You filed joint income tax returns for 1998 and 1999
with a balance due. You were sent a final notice of intent
to levy by certified mail for 1998 on June 22, 2000. You
entered into an installment agreement for $5,000 per month
to pay taxes due for both 1998 and 1999. Your first payment
was due March 5, 2001.
You did not make your monthly payments as required. A
final notice was sent to you by certified mail on December
14, 2001 for 1998 and 1999. You submitted Form 12153,
Request for a Collection Due Process Hearing, which was
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