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30, 2002 telephonic conference) concerning petitioner’s Form
12153. During that telephonic conference, petitioner indicated
that he had not filed Federal income tax returns (tax returns)
for his taxable years 1999, 2000, and 2001 because he had been
unable to find a return preparer whom he could afford to prepare
such returns. Petitioner further indicated during the August 30,
2002 telephonic conference that he had just found a return
preparer whom he could afford to prepare tax returns for such
taxable years, that such returns would be filed in late September
2002, and that the total tax and the tax due shown in peti-
tioner’s 1998 return would be reduced by respective losses to be
claimed in such returns. During the August 30, 2002 telephonic
conference, petitioner was informed that, in order to qualify for
so-called hardship status, he first must file all tax returns
that were then due. During the August 30, 2002 telephonic
conference, petitioner asked the representative from respondent’s
collection division to forward his case to the Appeals Office.
Around September 6, 2002, respondent’s collection division
forwarded to the Appeals Office petitioner’s collection matter
regarding his taxable year 1998.
On September 23, 2002, the Appeals officer assigned to
petitioner’s case (Appeals officer) scheduled an Appeals Office
hearing with petitioner.
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