- 4 - In response to the final notice of intent to levy and notice of the right to a hearing, petitioner filed a timely request for a collection due process hearing (CDP hearing) on Internal Revenue Service Form 12153. Associated with petitioner’s request is a letter from petitioner which states as follows: During the past 33 years of my life I was addicted to mood altering substances, various times of which I have held jobs due to my chemical dependency I did not keep them long. During this process I did not pay the taxes I should have. I have lost everything my house, my car I have nothing at this moment--I checked into an intensive treatment center “Somes” So That Others may Eat--for the last 4 months, I am currently in the aftercare program to prepare me for school and job placement. Attached is a letter from the treatment program in addition to the IRS Request Form No. 12153. I would like to request a deferred payment plan be established upon my returning to work. I would like to request that you not place this on my credit record as this would hinder me from obtaining gainful employment. In response to petitioner’s request for a CDP hearing, the Appeals officer who was assigned to petitioner’s case sent a letter to petitioner in which she outlined the Internal Revenue Code provisions dealing with due process for collections, she explained the collection alternatives that are generally available, and she scheduled a hearingPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011