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military service in Vietnam. The Department of Veterans Affairs
has concluded that he is 100-percent service disabled.
In November 1999, petitioners submitted an offer in
compromise (OIC) to respondent. According to petitioner, the OIC
forms were revised by respondent and petitioners submitted a new
or revised OIC in May 2000. By letter dated October 5, 2000, the
IRS advised petitioners that the OIC was still awaiting
assignment to an appropriate IRS representative. The offer was
apparently rejected by respondent on January 31, 2002. The
record does not contain copies of the OIC or a rejection of the
OIC. Respondent’s case activity record indicates that the OIC
was rejected for failure to submit required financial
information.
On April 10, 2003, respondent filed a notice of Federal tax
lien with respect to the tax liabilities for the taxable years
1992, 1994, 1996, and 2000; and on April 15, 2003, respondent
issued to petitioners a Notice of Federal Tax Lien Filing and
Your Right to a Hearing Under IRC 6320. The notice reflects a
balance owed of $9,027.02 for said years. Petitioners timely
requested a hearing on Form 12153, Request for a Collection Due
Process Hearing, with the IRS Office of Appeals. Petitioners
explained in the request:
There are two reasons. One is that I knew I would
soon be 100% disabled and never able to pay. Second,
Mrs. Holmes in Phoenix told us we went to the
“uncollectable status”.
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Last modified: May 25, 2011