Arthur A. Lemann III and Roberta A. Lemann - Page 3

                                        - 3 -                                         
                              Year            Amount                                  
                              1992           $31,435                                  
                              1993           50,236                                   
                              1994           83,218                                   
                              1996           36,302                                   
                              Total     201,191                                       

               On January 30, 2001, respondent sent petitioners a Letter              
          1058, Final Notice, Notice of Intent to Levy and Notice of Your             
          Right to a Hearing.  On February 26, 2001, petitioners timely               
          filed Form 12153, Request for a Collection Due Process Hearing.             
          By letter dated March 29, 2001, the Appeals officer first                   
          assigned to conduct the section 6330 hearing noted that                     
          petitioners had previously requested an installment payment plan            
          and asked that petitioners submit a copy of their prior proposal            
          and updated financial documents.  Petitioners promptly provided             
          copies of their previously submitted installment agreement                  
          proposal to pay $1,500 per month and their Form 433-A, Collection           
          Information Statement for Individuals.  Petitioners indicated               
          that their financial situation had not changed since the earlier            
          submission.  Their Form 433-A indicated that petitioners had net            
          equity in their assets of approximately $31,000, monthly income             
          of $7,423, and monthly expenses of $7,450.2                                 




               2 While petitioners' Form 433-A lists total monthly expenses           
          of $7,450, the sum of the individual expense items identified               
          therein is $7,455.                                                          





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Last modified: May 25, 2011