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delivered to petitioner at petitioner’s office his original
individual income tax return, and petitioner would sign it.
IRS Collection Efforts
On February 21, 2000, the IRS sent petitioner a “Request for
Your Tax Return” for 1998. Petitioner received this letter. On
March 17, 2000, the IRS notified petitioner that it had received
his required Statement of Annual Income for 1998 but needed a
copy of his 1998 Form 1040, U.S. Individual Income Tax Return.
On April 17, 2000, the IRS sent petitioner a letter stating:
“Your Tax Return is Overdue -- Contact us Immediately” for 1998.
The letter also stated:
*** OFFER IN COMPROMISE ***
Our records indicate that we’ve accepted an offer
in compromise from you. You agreed to file and pay
all your federal taxes for the five (5) year period
after we accepted this offer. If you don’t file the
requested delinquent return, we may reinstate the
amount you owe that we previously compromised.
Petitioner forwarded to Mr. Coy by fax all notices from the IRS
concerning his 1998 return and offer-in-compromise, as he was
“scared to death” of these notices.
The Austin, Texas, Service Center monitored petitioner’s
offer-in-compromise. Revenue Officer Kathy Santino of the
Oklahoma City, Oklahoma, office was assigned to examine whether
petitioner’s offer-in-compromise was in default. She examined
petitioner’s offer-in-compromise “as a courtesy to the Austin
Service Center [because] they were overloaded in potentially-
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