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claim any of the Hoyt-related expenses claimed on his returns;
(2) agreed that the higher rate of interest applicable to tax-
motivated transactions will apply; and (3) waived any claim for
the abatement of interest. Petitioner did not accept the
settlement offer.
On March 10, 2003, respondent sent petitioner a Final Notice
of Intent to Levy and Notice of Your Right to a Hearing relating
to 1991, 1992, and 1993. On April 8, 2003, petitioner submitted
a Form 12153, Request for a Collection Due Process Hearing.
Petitioner indicated he would pursue offers-in-compromise based
on doubt as to collectibility and effective tax administration
and would provide financial information upon request.
On January 21, 2004, a section 6330 hearing was held by
phone between Settlement Officer Kathleen Lee (Ms. Lee) and Terri
A. Merriam (Ms. Merriam), petitioner’s attorney. Ms. Merriam
indicated that petitioner would most likely be able to pay the
tax in full, and thus he wished to pursue only an effective tax
administration offer-in-compromise. However, Ms. Merriam did not
provide Ms. Lee with Form 656, Offer in Compromise, or with Form
433-A, Collection Information Statement for Wage Earners and
Self-Employed Individuals.
On February 4, 2004, Ms. Merriam sent Ms. Lee a letter
indicating that petitioner had not yet completed a Form 433-A,
but one would be obtained “shortly”. Because petitioner would
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