- 3 - levy to collect the unpaid tax liabilities and of petitioner’s right to request a hearing with respondent’s Appeals Office. On September 7, 2004, petitioner submitted a Form 12153, Request for a Collection Due Process Hearing. Petitioner’s hearing request was initially assigned to Settlement Officer Adlai Climan (Mr. Climan). On April 22, 2005, Mr. Climan drafted an Appeals Case Memorandum that verified that respondent’s assessments were timely and that petitioner had received notice and demand for payment for each year in accordance with section 6303.4 On May 4, 2005, Mr. Climan mailed to petitioner a letter scheduling a face-to-face conference for May 18, 2005, at the Los Angeles, California, Appeals Office. Petitioner requested that the conference be held in Thousand Oaks, California, because it was closer to his place of residence. Mr. Climan initially rejected petitioner’s request because Mr. Climan’s office was located in Los Angeles, and no settlement officers worked at the Thousand Oaks office. After receiving another request from petitioner to move the meeting to Thousand Oaks, however, petitioner’s case was reassigned to 4 Sec. 6303 requires that the Secretary, within 60 days of making an assessment of tax pursuant to sec. 6203, give notice to the person liable for the unpaid tax, stating the amount due and demanding payment.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011