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You still owe the balance due and penalty and interest will
continue to accrue until the balance due has been paid in full,
but we are not enforcing collection until you are able to make
payments on the balance due at some point in the future.”
Thereafter, the case was assigned to the IRS Office of
Appeals in Phoenix, Arizona. Settlement Officer Thomas L. Tracy
(Mr. Tracy) sent petitioner and Ms. Picchiottino a letter dated
November 5, 2003, scheduling a hearing for November 25, 2003, and
briefly outlining the hearing process. Petitioner and
Ms. Picchiottino then submitted another Form 12153 with respect
to all 4 years dated November 7, 2003, and received by the IRS on
November 13, 2003. They checked the box indicating disagreement
with a filed notice of Federal tax lien and wrote: “Request
without predjudice [sic] that hearing be held after Superior
Court Action FN 2003-092649 is adjudicated.”
Mr. Tracy responded by a letter to petitioner dated November
13, 2003, stating:
I am in receipt of Form 12153 signed by you and Kathryn
Picchiottino on November 7, 2003. It states only that
you wish a hearing after Superior Court Action FN 2003-
092649 is adjudicated. I understand that this is your
divorce suit. I am sorry, but I cannot defer action on
your case for an extended and indefinite period of
time.
We mutually scheduled the November 25 hearing and if
that date is inconvenient, I will gladly reschedule to
accommodate you. If we cannot schedule and hold a
hearing by December 10, 2003, I will make my
determination from information in the file and with no
further hearing opportunity.
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Last modified: May 25, 2011