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face-to-face hearing and acknowledging that alternative
collection methods needed to be explored at this meeting, and
stating that he was not available for the telephone conference on
April 28.
On April 28, 2005, Ms. Dermody sent petitioners a letter to
which she attached a copy of the Form 12153, and in which she
advised petitioners that if they wanted a face-to-face hearing
they must contact her within 15 days and describe the legitimate
issues they wished to raise. Ms. Dermody also advised
petitioners that they must complete a Form 433-A, Collection
Information Statement for Wage Earners and Self Employed
Individuals, and return it along with their 2003 and 2004 tax
returns by May 13, 2005.
On May 13, 2005, Mr. Summers sent Ms. Dermody a letter in
which he raised the following issues: (1) That Ms. Dermody was a
settlement officer, not an independent Appeals officer, and that
it was improper for her to hold the hearing; (2) that respondent
violated the “CDP statutes” by not holding a section 6330 hearing
for more than 3 years from the date of the request; and (3) that
petitioners did not have any tax liability for 1989 because the
IRS improperly credited the payments from Commonwealth, and that,
5(...continued)
his former attorney, Jerry Arthur Jewett, who had since been
disbarred, may have made the request without sending petitioners
a copy.
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