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A Letter 1058, Final Notice of Intent to Levy and Notice of
Your Right to a Hearing, was sent to each petitioner by
respondent on September 13, 2003, with respect to their unpaid
1999 tax and related liabilities. After receiving the letter,
Mr. Whitinger contacted Mr. Sherrill and stated that petitioners
had been led to believe that the $363 payment “would take care of
all that we owe the IRS.” Mr. Sherrill informed Mr. Whitinger
that the $363 payment did not settle the unpaid tax reported on
petitioners’ 1999 return.
On or about October 6, 2003, respondent received a Form
12153, Request for a Collection Due Process Hearing, signed by
both petitioners. Petitioners again stated in their request that
their 1999 tax liability had been fully settled by the $363
payment. In addition, petitioners requested an “in person
hearing.”
On January 13, 2004, respondent’s San Jose Appeals Office
sent a letter to petitioners informing them about Appeals Office
review. The letter stated that the Appeals Office conducts
reviews by telephone, mail, and/or personal interviews and that
petitioners would be contacted by the Appeals Office “as quickly
as possible”.
Appeals Officer Colleen Cahill (Ms. Cahill) was assigned to
review petitioners’ case. Ms. Cahill reviewed the administrative
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Last modified: May 25, 2011