- 3 - (request), dated July 2, 2005. On that form, petitioner repeated his request for written confirmation that the information sought by the IRS “never be used against * * * [him] as a link in the chain of evidence in a criminal investigation or as evidence against * * * [him] in a criminal prosecution”. On July 14, 2005, the IRS sent a letter to petitioner, informing him that his request for a CDP hearing had been forwarded to Appeals for consideration. In a letter dated September 12, 2005, petitioner was given the name of Settlement Officer Genene Hopkins (Hopkins), as the person to contact with any questions. On September 29, 2005, Hopkins sent to petitioner a letter that informed him that the statements made in his request are items that: “1. Courts have determined are frivolous or groundless, or 2. Appeals does not consider. These are moral, religious, political, constitutional, conscientious, or similar grounds.” Also in this letter, Hopkins described what she must consider during the hearing, stating: Whether the IRS met all the requirements of any applicable law or administrative procedure Any relevant issues you wish to discuss. These can include: 1. Collection alternatives to levy * * *. 2. Challenges to the appropriateness of collection action. * * * 3. Spousal defenses, when applicable.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011