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the 1996 and 1997 assessments; 4.) there was a failure
to record the assessments for the 1996 and 1997 assess-
ments; 5.) there was a failure to provide record of
assessment for the 1996 and 1997 assessments; and
6.) there was a failure to send Notices of Assessment
for the 1996 and 1997 tax assessments.”
After multiple telephone contacts, and an in-office
recorded conference, the taxpayer voluntarily entered
into an Installment Agreement for $130.00/month payable
on the 26th of each month. The taxpayer has made his
first installment payment and has also paid the one-
time user fee of $43.00. Placement of the taxpayer’s
account into installment agreement status will prevent
enforced collection action from occurring; therefore,
the issued Notice of Intent to Levy has become moot.
The taxpayer is aware that a Notice of Federal Tax Lien
may be filed if the agreement defaults, and is also
aware that interest will continue to accrue until the
balances due are paid in full.
BRIEF BACKGROUND OF COLLECTION DUE PROCESS HEARING
On October 21, 2003, a conference letter was issued to
the taxpayer scheduling the conference requested for
November 13, 2003, at 1:30 p.m. This letter presented
the taxpayer with an overview of how the liability
arose, and also defined for the taxpayer the scope of
the actual Collection Due Process conference.
The taxpayer responded via phone and mail correspon-
dence that the conference would need to be rescheduled
for a later time. The taxpayer is legally blind and
needed the additional time to make preparations for a
conference--to include orchestrating travel accommoda-
tions and having someone read him all correspondence.
On 11/13/2003 and again on 11/20/2003, detailed phone
conferences were held with the taxpayer. Appeals
learned the taxpayer’s position appeared to be that
even though he acknowledged signing the Decision docu-
ment (as referenced in detail above), he was never
advised how that would translate in terms of actual
assessment amount.
Appeals explained the Collection Process for the tax-
payer. Streamline Installment Agreement criteria were
explained to the taxpayer in detail. He qualifies for
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