- 4 -
“taxes”, not interest and penalties. The funds were reapplied
against the unpaid tax assessed for each year, leaving unpaid the
interest and penalties for each year.
Petitioner found the settlement officer to have been unfair,
discourteous, biased, and unprofessional, displaying an “attack
dog mentality”.
Notice of Intent To Levy
Respondent issued to petitioner for 1993, 1994, and 1995 a
Letter 1058, Final Notice of Intent to Levy and Notice of Your
Right to a Hearing, dated July 10, 2004. The letter advised
petitioner that the total amount due was $7,973.35. Petitioner
timely filed her Form 12153, Request for a Collection Due Process
Hearing, under section 6330. Petitioner stated that she did not
agree with the collection action because “The taxes for 1993,
1994, 1995 have been paid.” She attached to the request a copy
of the check for $35,000 dated December 2003.
Settlement Officer Carol Berger of the Manhattan office of
Appeals responded by letter to petitioner’s request for a hearing
under section 6330. Petitioner replied, strongly objecting to
having her case heard in the same Manhattan Appeals Office where
Mr. Breitberg, who had considered and rejected her OIC and her
request for abatement, was working.
Petitioner’s request for a section 6330 hearing was
reassigned from the Manhattan Appeals Office to the Appeals
Office in Hempstead, New York. Settlement Officer Elissa
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011