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an offer-in-compromise was a viable option in their
circumstances.2
On November 25, 2003, the IRS issued to petitioners a
Decision Letter Concerning Equivalent Hearing Under Section 6320
and/or 6330 of the Internal Revenue Code with respect to 1999,
sustaining the proposed levy collection action but abating the
late filing addition. Likewise, also on November 25, 2003, a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 was issued to petitioners with respect
to 2000.3 The notice summarized the determination as follows:
2 It appears from the record that the Nov. 17, 2003, letter
may have been received by the IRS after Mr. Skidmore completed
his consideration of petitioners’ 1999 and 2000 case. However,
as indicated infra, the substance of the information therein was
fully considered by Mr. Skidmore in conjunction with his
subsequent review of petitioners’ 2001 and 2002 tax years and did
not alter (and thus would not as to 1999 and 2000 have altered)
his conclusions. Any timing issues are immaterial on these
facts.
3 It appears from the administrative file that the IRS
prepared two notices of determination dated Nov. 25, 2003, with
respect to petitioners’ 2000 tax year. The notices are identical
except for the certified mail numbers handwritten on the first
pages and the fact that one is signed by Appeals Team Manager
Marianne Hudson and the other is signed by Appeals Team Manager
Wesley D. Anderson. It is unclear if both were sent to
petitioners. Perhaps, despite being addressed to both
petitioners, one was intended for Mr. Cox and the other for
Mrs. Cox. In any event, petitioners attached the notice signed
by Marianne Hudson to their petition for 2000, and it is that
notice that the parties annexed to the stipulation of facts and
stipulated was the document upon which the case at docket No.
21733-03L was based. Consistent with the parties’ approach, the
Court will treat the stipulated notice as the operative document
for purposes of this proceeding and will disregard the possible
(continued...)
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