Perry Westcott - Page 8

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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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