Perry Westcott - Page 6

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          gross income of $80,090.                                                    
               The Appeals officer did not contest the business loss of               
          $82,592 from Schedule C that was claimed in petitioner’s 1999               
          return or the amount of the reduction in petitioner’s unpaid 1998           
          liability that petitioner claimed as a result of such claimed               
          loss.                                                                       
               By letter dated February 24, 2003 (February 24, 2003 let-              
          ter), the Appeals officer notified petitioner that the 1999                 
          return had posted and had reduced petitioner’s unpaid 1998                  
          liability to approximately $29,000.  The February 24, 2003 letter           
          stated in pertinent part:                                                   
               the amount you still owe [for taxable year 1998] is                    
               approximately $29,000.00.  While this is a lot better                  
               than the $49,000.00 you owed when we started out, I                    
               don’t believe you are in a financial position to pay                   
               the remaining liability.  Since you still have out-                    
               standing returns that have not been filed, I cannot                    
               enter into any type of alternate method of collection.                 
               I called the Taxpayer Advocate Office and received the                 
               name and phone numbers of two low income tax prepara-                  
               tion organizations in Dallas -- evidently there is no                  
               counter part in Ft. Worth.  You need to get your 2000                  
               and 2001 returns filed and maybe one of these organiza-                
               tions can help.                                                        
                         Urban Justice Center                                         
                         3902 Elm Street Dallas                                       
                         Call for an appointment (214) 827-1000                       
                         Legal Services of North Texas                                
                         1515 Main Street                                             
                         (214) 748-1234 X323 Abed S. Ali.                             
               As for your collection due process case, since I cannot                
               accept any type of alternate collection method, I am                   
               going to recommend that a determination letter be                      





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