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By a letter dated December 11, 2003, Suzanne L. Magee, the
settlement officer to whom petitioner’s case had been assigned,
scheduled a hearing for January 7, 2004, in Jackson, Mississippi.
The letter also advised petitioner regarding collection
alternatives, stating:
Under the Collection Due Process provisions I can
consider payment alternatives. If you do not have the
immediate ability to fully satisfy this tax debt, you
may qualify for a monthly payment agreement or an
Offer-in-Compromise based upon an inability to pay. If
you would [sic] to explore payment arrangements, please
complete the enclosed Form 433-A, Collection
Information Statement. Copies of all monthly billings,
including utilities and installment notes as well as
bank statements must be provided as attachments to the
statement in verifying the accuracy of the financial
information provided on the statement. For variable
monthly billing amounts and your banking statements,
include at least 3 months worth so an average amount
can be considered. Please provide the completed
statements with the attachments to me by January 5,
2004.
On December 17, 2003, petitioner and Ms. Magee discussed the
status of petitioner’s collection hearing request by telephone.
During that conversation, petitioner informed Ms. Magee that she
had already completed and provided to the IRS a Form 433-A.4
Ms. Magee asked that petitioner provide her, before the scheduled
hearing, with a completed copy either of the previous Form 433-A
or of the 433-A enclosed with Ms. Magee’s December 11, 2003,
letter.
4 There is no evidence in the record that petitioner in fact
provided a written, completed Form 433-A during her
communications with the Kansas City, Mo., IRS office.
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