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On July 3, 2002, Wilkes called Greco. Greco told her that
she could not work on petitioners’ offer in compromise because
petitioners’ account had a collection due process code on it and
the code to release it was not present in their account. Wilkes
tried to find which Internal Revenue Service (IRS) office could
provide the collection due process release code for petitioners’
account. She told petitioner on July 5, 2002, that she was
trying to correct the codes entered into petitioners’ account so
that respondent could process petitioners’ offer in compromise.
Wilkes discussed petitioners’ case with her group manager on
July 8, 2002, and prepared a letter to petitioners stating that
the lien was not causing a hardship to petitioners because the
lien was not preventing petitioner from doing business. The
group manager said that she could enter the appropriate code in
respondent’s computer system to release petitioners’ case so that
petitioners’ offer in compromise could be considered if Wilkes
would fax her the collection due process “closing letter” (not
otherwise described in the record). Wilkes could not find the
closing letter in the file. Wilkes called Watson, and Watson
faxed a copy of the closing letter to Wilkes on July 9, 2002.
Wilkes then faxed the letter to the group manager on July 9,
2002.
On July 23, 2002, Wilkes wrote petitioners and said (a)
respondent would not release the Federal tax lien and that it
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