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Missouri, office communicated with petitioner regarding her then-
outstanding 1995, 1996, 1997, 2001, and 2002 liabilities.2
Petitioner apprised the representatives concerning her medical
situation, indicating that she had been out of work since her
surgery in September of 2002 and subsequent commencement of
chemotherapy and that she would continue to be out of work until
at least August of 2003. The representatives advised petitioner
that she would need to provide relevant financial information
before she could be afforded any type of administrative relief.
These communications ended with an understanding that petitioner
would contact the representatives by August 1, 2003, to update
them as to her health and employment status.
When petitioner failed to contact the IRS as agreed, a Final
Notice of Intent To Levy and Notice of Your Right to a Hearing
was issued to petitioner on September 1, 2003, with respect to
her 2001 income tax liabilities. In response, petitioner
submitted a timely Form 12153, Request for a Collection Due
Process Hearing, setting forth her disagreement with the notice
of levy, as follows: “I do not agree with this levy/seizure
because, now, I’m not working and I won’t be working until at
least next year. My doctor still has me on chemotherapy. I am
not able to pay this at this time.”
2 As was the situation with respect to 1995, 1996, 1997, and
2001, petitioner filed a Federal income tax return for 2002
reporting a balance due and insufficient withholding.
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Last modified: May 25, 2011