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collection method.” An attachment to the notice of determination
stated in pertinent part:
SUMMARY AND RECOMMENDATION
Mr. Westcott his 1998 Federal income tax return showing
a balance due. He states that his 1999 and 2000 re-
turns will show a loss that will be carried back and
offset the 1998 tax. But, he has not filed his 1999,
2000 or 2001 Federal income tax returns. During the
Appeals proceeding he was able to file the 1999 return,
but there is still an outstanding balance due.
Mr. Westcott still has not been able to file his 2000
and 2001 returns; therefore, an alternative method of
collection cannot be entered into. I recommend the
determination letter be issued.
DISCUSSION AND ANALYSIS
I. Applicable Law and Administrative Procedures.
Based on the inspection of the Service’s computer
transcripts and the contents of the Collection Due
Process File, I find that the Service followed the
applicable laws and procedures.
1998
• Mr. Westcott filed his 1998 Federal income tax
return on July 2, 2001
• Under IRC � 6201(a)(1), the service assessed the
tax March 4, 2002 and the Service sent Mr.
Westcott a notice and demand on the same day
• The Letter 1058 (LT-11) was sent August 17, 2002
• Mr. Westcott mailed his 12153, Request for a Col-
lection Due Process Hearing, on August 20, 2002
• A levy source had been identified, per the txmoda,
on March 18, 2002
• The Appeals Officer has had no prior dealings with
Mr. Westcott
II. Issues Raised By The Taxpayer.
The only statement made by Mr. Westcott on the form
12153 was that he has a loss for 1999 and 2000 and that
loss will offset the income for 1998. He claims that
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