- 3 - of balance due were sent to petitioner with respect to each year on that date and on November 17, 1997. On May 7, 2003, respondent issued to petitioner a Final Notice of Intent To Levy and Notice of Your Right to a Hearing with respect to his unpaid liabilities for 1993 and 1994. Petitioner timely submitted to respondent a Form 12153, Request for a Collection Due Process Hearing, with attachments, setting forth his disagreement with the proposed levy. He stated on the Form 12153: “Don’t owe any money”, and listed on the attached sheets enumerated documents (pertaining to, among other things, underlying tax liability, assessment, notice and demand for payment, and verification from the Secretary that the requirements of any applicable law or procedure had been met) that he requested be provided at the hearing before he would be “persuaded that I am legally obligated to pay the taxes at issue.” He also asserted that he would be recording the hearing pursuant to section 7521(a)(1). By a letter dated October 8, 2003, Michael A. Freitag, the settlement officer to whom petitioner’s case had been assigned, explained that the Internal Revenue Service (IRS) Office of Appeals did not provide face-to-face hearings where the only items for discussion raised by the taxpayer were those deemed by the courts to be frivolous or groundless. Accordingly, Mr. Freitag scheduled a telephone conference for November 4, 2003,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011