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June 25, 2002, petitioner faxed three more letters to Wilkes from
third parties stating that the lien and petitioner’s credit
reports showing the lien had caused them to eliminate or limit
their line of credit to petitioner’s business.
On July 1, 2002, respondent’s Brookhaven Service Center in
Holtsville, New York, received a note from petitioner marked
“URGENT” stating that the tax lien was causing him to lose
business. Petitioner attached the three letters he had provided
to Wilkes from third parties. Around that time, petitioner lost
the Godfather Pizza account (17 stores), which was his largest
account. On July 1, 2002, respondent’s Brookhaven Service Center
received an offer in compromise from petitioners in which they
proposed to settle their 1991-95 tax liability for $900.
On July 2, 2002, petitioners filed their income tax returns
for 2000 and 2001 with the Taxpayer Advocate Service office. In
them, petitioners reported net losses for petitioner’s business
of $15,180 for 2000 and $18,064 for 2001 and net income from
renting equipment of $44,727 for 2000 and $50,699 for 2001.
Petitioner told Wilkes on July 2, 2002, that he had called
the offer in compromise unit daily and had spoken with Laura
Greco (Greco). Wilkes told petitioner that she could not
intervene in the offer in compromise process, but that she would
call Greco.
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