James Murden Wilcox - Page 3

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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                   
               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             
                    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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