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not convenient please notify me prior to the hearing
date as to the day of the week (Monday - Thursday) and
time (between 9:00 AM and 3:00 PM) in which a hearing
may be held.
I have included a Form 433-A, Collection Information
Statement for Wage Earners and Self-Employed
Individuals. If you wish to propose collection
alternatives, please complete this financial statement
and return it to me at least 10 days prior to the
Hearing * * * If I do not receive the Form 433A at least
10 days prior to the Hearing I can only assume that you
do not wish to propose a collection alternative. * * *
On July 10, 2002, petitioner did not call in for her
scheduled CDP hearing, and, as of that date, she had not
contacted the Appeals officer to reschedule the CDP hearing and
had not returned a completed Form 433-A. Following petitioner’s
failure to appear for her CDP hearing, the Appeals officer sent
to petitioner the following letter, dated July 10, 2002:
Your Collection Due Process Hearing was scheduled for
Wednesday July 10, 2002 at 10:00. Since I didn’t
receive a call from you I can only assume you no longer
desire a Hearing. I have enclosed Form 12257 which is
a waiver of review of a collection due process
determination. If you sign and return that form you
will save us some work and speed up the closing of your
case. In the event you still desire a hearing please
notify me of this on or before the close of business
Monday July 22, 2002. In the event there is no
response a determination will be made based on
available information and a Determination Letter will
be issued. I am usually in the office Monday -
Thursday from 8:30 - 6:00.
Petitioner telephoned the Appeals officer on or about July
11, 2002. Petitioner told the Appeals officer that she had been
out of the country and still wanted a hearing. Petitioner and
the Appeals officer discussed her case, and petitioner concluded
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Last modified: May 25, 2011