- 5 - booklet entitled “Investigating the Federal Income Tax” but no financial information. On July 22, 2005, Mr. Sample received a letter from petitioner claiming that he did not participate in the July 13, 2005, telephone conference because he did not receive the June 27, 2005, letter. In a second letter to Mr. Sample, petitioner stated that he wished to discuss collection alternatives at a face-to-face hearing. Because petitioner stated that he wanted to discuss collection alternatives, Mr. Sample elected to grant petitioner a face-to-face hearing. Before the hearing, Mr. Sample again informed petitioner that he was required to submit income tax returns and financial statements in order to discuss collection alternatives. On August 22, 2005, Mr. Sample received a letter from petitioner containing constitutional arguments but no financial information. On September 9, 2005, petitioner’s section 6330 hearing took place. Petitioner failed to provide any tax returns or financial information, thus preventing the discussion of possible collection alternatives. When petitioner insisted on discussing frivolous arguments concerning his underlying tax liability, Mr. Sample adjourned the meeting. On October 4, 2005, respondent issued a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, which sustained the proposed levy action. In thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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