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1995. She could not consider the 1998 and 1999 years because
petitioner had previously received a hearing for those years in
September 2001.
During the hearing, petitioner also requested that Ms.
Spaulding consider collection alternatives to the proposed levy.
They discussed an installment agreement, but petitioner said he
could not afford the payments because he had been suspended from
his teaching position and was unemployed at the time. Ms.
Spaulding also discussed an offer in compromise, but petitioner
said he did not believe that it was a viable option because
several offers he had submitted in the past had been rejected and
he did not have the funds to submit another offer in compromise.
The final option Ms. Spaulding discussed with petitioner was
placing his account in “currently not collectible” status. In
order to facilitate this classification, Ms. Spaulding asked
petitioner to complete and submit a Form 433-A, Collection
Information Statement for Wage Earners and Self-Employed
Individuals. She also requested a statement from his employer
that he was not currently working for them and bank statements to
verify his income.
On at least four separate occasions, Ms. Spaulding requested
that petitioner complete and submit the forms. Petitioner did
not submit the completed documentation.
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Last modified: May 25, 2011