Gary and Cynthia Stein - Page 13

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          phone conversations, but that they were aware from the date they            
          signed the OIC that any noncompliance on their part with the 5-             
          year timely filing and payment requirement would immediately                
          result in default of the OIC.                                               
          Collection Due Process Hearing                                              
               The only argument set forth in the petition was that “all              
          legal and procedural requirements [with respect to the CDP                  
          hearing] were not met.”  Section 6320 requires that the                     
          Commissioner give notice to taxpayers in writing within 5 days              
          after the filing of the Notice of Federal Tax Lien of the                   
          taxpayers’ right to request a hearing with Appeals if the request           
          is made during the 30 days following the end of the 5-day                   
          notification period.  In this case, respondent sent petitioners             
          the Notice of Federal Tax Lien together with the Notice of                  
          Petitioners’ Right to Request a Hearing on May 4, 2004.                     
          Petitioners requested a hearing on May 20, 2004.  Accordingly, we           
          find that all procedural requirements with respect to the notice            
          of the lien and the CDP hearing were timely met.                            
               At the CDP hearing, petitioner husband requested relief from           
          paying the outstanding amount due for taxable year 1994 under the           
          original OIC.  Petitioner husband presented no other collection             
          alternatives to this request.  Petitioner husband’s singular                
          argument at the CDP hearing was that he had not received notice             
          of default, and that he had no notice until receiving the Notice            






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