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10, 2003, petitioner timely filed a Form 12153, Request for a
Collection Due Process Hearing (section 6330 hearing). In a
letter attached to the Form 12153, petitioner stated:
I have paid the taxes in question. I can’t afford to
pay the penalties and interest, because my income is limited
due to my physical disabilities and limitations (see
attached). Any further collection of monies by the IRS will
deprive me of obtaining medical help to cope with my
physical condition and cause long-term and permanent
effects.
As of December 8, 2003, petitioner’s total account balances
for 1995, 1996, 1997, 1998 were $4,459.61, $22,808.61,
$19,061.33, and $3,879.23, respectively.
A section 6330 hearing was held by telephone on January 20,
2004. Petitioner did not submit a Form 433-A, Collection
Information Statement, to the hearing officer as requested.
On February 20, 2004, respondent mailed to petitioner a
Notice of Determination. In an attachment to the Notice of
Determination, respondent described the section 6330 hearing as
follows:
During the telephone hearing with you and your
therapist, we discussed your case. I explained to you that
you did not meet the reasonable cause criteria for abatement
of the penalties. Your therapist stated you could not
complete the Collection Information Statement, Form 433-A,
due to your medical condition. You cannot concentrate for
long periods of time. I explained to both of you that the
form requires your monthly income and expenses. You
explained to me that you are able to pay your monthly living
expenses and you are currently employed. Your therapist
offered to assist you in completing the Form 433-A. You
refused her assistance. It was explained to you that the
form had to be completed to determine your ability to pay
the taxes. You were provided ample time and opportunity to
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