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Intent To Levy and Notice of Your Right to a Hearing, dated
July 8, 2004. Petitioner, utilizing Form 12153, Request for a
Collection Due Process Hearing, timely sought a hearing,
explaining his disagreement as follows:
Everything you claim I owe is false. My income has
been so small for so long--If I filed--I’m sure I would
be eligable [sic] for Govt. help. I have no idea how
you arrived at the false numbers you claim against me.
I have suffered much because of your tactics of
intimidation and look forward to getting the whole mess
straightened out.
The IRS Office of Appeals thereafter sent petitioner a
letter dated December 3, 2004, briefly outlining the Appeals
process, explaining the issues that could be raised, indicating
that challenges to the tax liability would be unavailable except
through other avenues such as the audit reconsideration process,
advising of materials that should be submitted for consideration
of any collection alternatives, and requesting that petitioner
call to discuss and schedule the requested hearing. Petitioner
called on December 17, 2004, continuing to voice disagreement
with the liabilities. He was again urged to file missing returns
and to pursue audit reconsideration, but he apparently indicated
that he “was not interested” in making an appointment with a
local auditor or examiner. Petitioner also stated that he wanted
a face-to-face collection hearing.
On January 12, 2005, the settlement officer with Appeals to
whom petitioner’s case had been assigned sent a letter scheduling
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Last modified: May 25, 2011