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request (or, if later, the date specified by the owner for the
sale). Sec. 301.6335-1(d)(3), Proced. & Admin. Regs.
Petitioners contend that their counsel requested respondent
to sell the stocks in the seized accounts. On the basis of all
the evidence, we believe that such a request was made. Indeed,
the Appeals officer’s case memo states: “The request to sell the
stock was made during consideration of this case.” The question
is when was the request made. The evidence is skimpy.
Petitioners rely upon a letter to Mr. Spirtos from Revenue
Officer F. Stevens, dated November 2, 2000. This letter states:
“The funds under levy at Travis Morgan Securities, Inc. have not
been liquidated to date because of your request for a Collection
Due Process hearing, otherwise the funds would have been
forwarded to the IRS within 45 days of the date the levy was
served.” On the basis of this letter, petitioners claim that
they must have made a request before November 2, 2000. In the
absence of additional evidence, however, we cannot infer that
this statement was made in response to any request from
petitioners to sell their stock.11
The Appeals officer’s case activity record contains this
entry, dated March 20, 2001: “TC [telephone call] from manager
of RO [Revenue Officer] group-wanted to know if we had resolved
11 This letter appears to have been made in response to a
payment plan proposal from petitioners.
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