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6320 (2004 NFTL) relating to 1997.1 On October 13, 2004,
petitioner timely filed a Form 12153, Request for a Collection
Due Process Hearing (2004 request), but he did not set forth any
issues relating to his 1997 liability. The settlement officer
scheduled a hearing for February 2, 2005 (2005 hearing), but
petitioner failed to appear. The 2005 hearing was rescheduled
for February 14, 2005. On February 13, 2005, the settlement
officer received a letter in which petitioner stated he was
withdrawing “[his] collection due process appeal”. On February
14, 2005, the settlement officer sent petitioner a Form 12256,
Withdrawal of Request for Collection Due Process Hearing, but
petitioner refused to sign the form. The settlement officer then
rescheduled the 2005 hearing for March 25, 2005, and, in a letter
dated March 18, 2005, informed petitioner that he was “previously
provided with an opportunity to challenge this liability * * * in
2002 [and] the issue of liability cannot be considered”. The
2005 hearing was held via telephone on March 25, 2005, and
petitioner was precluded from challenging the underlying
liability. On May 3, 2005, respondent issued petitioner a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330 (2005 notice of determination).
1 The record does not indicate why respondent failed to
proceed with the proposed collection action after issuing the
2003 notice of determination or why the 2004 NFTL was necessary.
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Last modified: May 25, 2011