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On July 14, 2003, Mr. and Mrs. Harris submitted a Form
12153, Request for a Collection Due Process Hearing, regarding
the NFTL for 1995, 1996, 1997, 1998, and 1999.
On August 14, 2003, Appeals Officer Pamela Ludwig was
assigned to Mr. and Mrs. Harris’s hearing request. The Appeals
officer’s case activity record and case screening notes, which
are scant, indicate that Mr. and Mrs. Harris are current in
filing through tax year 2002, they do not have outstanding tax
liabilities for any other periods, they had filed the two
aforementioned OICs, and their balance due as of November 30,
2003, is $13,543--an increase of almost $4,000 since the filing
of the NFTL 5 months earlier. According to the Appeals officer’s
case activity record, on October 3, 2003, the Appeals officer
transferred the case to a settlement officer to be worked in
conjunction with the appeal of the second OIC that was rejected
on April 21, 2003.
Settlement Officer Peter Salinger was assigned to Mr. and
Mrs. Harris’s hearing request. The settlement officer also was
assigned to the appeal of their second OIC. The settlement
officer considered the second OIC as a collection alternative in
connection with Mr. and Mrs. Harris’s hearing request.
As part of the section 6330 proceedings, the settlement
officer did not review or consider originals or copies of: The
second OIC (i.e., the Form 656, Offer-in-Compromise); the
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Last modified: May 25, 2011