Michael Patrick and Lydia Brewer - Page 6

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          suggested that petitioners complete Form 433-A, Collection                  
          Information Statement for Individuals, with supporting                      
          documentation reflecting financial information.  The Appeals                
          officer advised that such information was required to consider              
          “currently not collectible” (CNC) status.                                   
               On the same date as the scheduled conference, petitioner               
          asked if he could record the conference.  The Appeals officer               
          indicated that petitioner could not record if the conference was            
          conducted on that day, since the Appeals officer had received               
          insufficient notice of the request to record.  A telephone                  
          hearing was conducted by the Appeals officer with petitioner and            
          his representative, Mark DeBenedetti.  Petitioners and Mr.                  
          DeBonedetti did not submit any additional financial information             
          to the Appeals officer.  Petitioner advised the Appeals officer             
          that he had been told by a representative of the Taxpayer                   
          Advocate Service that the joint tax liability would be placed in            
          CNC status and that as a result, no notice of Federal tax lien              
          would be filed.                                                             
               IRS records do not reflect that petitioners’ account was               
          ever placed in CNC status.  The Appeals officer explained to                
          petitioner and Mr. DeBenedetti that the notice of Federal tax               
          lien would remain in place, even if petitioners were placed in              
          CNC status.  The Appeals Officer also advised petitioner that               
          petitioners could submit another OIC.                                       






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