Keith and Cherie Orum - Page 8

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               received on January 4, 2002.  Your request was not received            
               timely for 1998.  You are entitled to an equivalent hearing            
               only for the proposed levy action for this year. * * *                 

               On October 17, 2002, respondent also sent petitioners a                
          notice of determination for 1999.  The “Summary of Determination”           
          stated:                                                                     
               It has been determine [sic] that no relief is to be granted            
               and that the proposed enforcement action (levy) is                     
               sustained.  You failed to provide additional financial                 
               information as requested in order for us to consider your              
               request for an installment agreement.                                  

          The attachment to the notice of determination stated:                       
                    On your Form 12153, you requested the continuation of a           
               payment plan.  You raised no other issues on your written              
               protest.                                                               
                    Subsequent to making your request for a Collection Due            
               Process Hearing, you submitted an Offer in Compromise, Form            
               656 under doubt as to collectibility effective tax                     
               administration.  Your offer was received February 11, 2002.            
               The Settlement Officer assigned to your case returned your             
               offer because you were not in compliance with filing                   
               required tax returns.  We had no record of your Form 1065              
               being filed for 1998 for Orum & Roth.  The offer was                   
               returned with a letter dated June 20, 2002 explaining this.            
                    Keith Orum contacted the Settlement Officer on July 17,           
               2002 to confirm the telephone conference and declined a                
               face-to-face conference.  The Settlement Officer reviewed              
               her letter with Keith explaining the reasons why the offer             
               would not be accepted.  Those reason [sic] are as follows:             
               •    The reason you provided for Effective Tax                         
                    Administration does not meet the economic hardship                
                    criteria.                                                         
               •    Based upon the financial information you provided it              
                    appears you have the ability to pay the liabilities in            
                    full within the statutory period for collection                   






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