- 4 - We may also consider whether you owe the amount due, but only if you have not otherwise had an opportunity to dispute it with Appeals or did not receive a statutory notice of deficiency. We will balance the IRS’ need for efficient tax collection and your legitimate concern that the collection action be no more intrusive than necessary. Finally, Hopkins asked that petitioner forward to the IRS by October 28, 2005, a statement providing specific reasons about the IRS actions with which he disagrees and a collection alternative; all appropriate documents necessary to consider any collection alternative, including a completed Form 433-A, Collection Information Statement for Wage-Earners and Self- Employed Individuals; and copies of filed Federal income tax returns for 1999, 2003, and 2004. Petitioner was informed that, if he did not respond to the letter by the deadline, the determination would be based on his request, any information he previously provided, and the IRS’s administrative file and records. Petitioner did not send the required statement, collection alternative, documents, or returns. Instead, he sent a letter dated October 8, 2005, with statements and requests nearly identical to those made in his previous correspondence with the IRS. A notice of determination was sent to petitioner on December 7, 2005. The determination was summarized as follows: Our decision is not to grant you relief * * * from the proposed collection action. You failed to offer an acceptable alternative resolution.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011