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liability in full within the time provided by law. We
have made this determination based on the following
computations:
Total net equity in assets: $77,948.00
Total future ability to pay
and retire debt: $113,568.00
Total ability to pay: $191,516.00
Total balance due: $148,744.64
Amount you offered: $4,457.00
Copies of our worksheets are enclosed for your review.
Your options at this time are to pay your liability in
full, enter into an installment agreement, withdraw
your offer using the withdrawal letter previously
provided or withhold your response and appeal your
offer’s failure to gain acceptance through the appeal
procedure that you will be offered. Please advise of
your preferred course of action.
Please respond within 14 days of the date of this
letter. If you fail to respond or if your response is
egregiously inadequate, a Federal Tax Lien will be
filed if one is not already a matter of record and the
case will be forwarded to an independent reviewer
without a recommendation for approval. If the reviewer
concurs with the conclusion of my investigation, you
will be notified by mail and advised of your appeal
rights. If there is a need for additional information
you will be notified.
On December 17, 2002, respondent sent to petitioners a
Letter 3172, Notice of Federal Tax Lien Filing and Your Right to
a Hearing Under IRC 6320, with respect to their unpaid income tax
liability for 2000, advising that petitioners could request a
hearing with respondent’s Office of Appeals. On January 13,
2003, petitioners submitted a Form 12153, Request for a
Collection Due Process Hearing. Petitioners stated that they
were disagreeing with the Notice of Federal Tax Lien because:
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Last modified: May 25, 2011