Estate of Melvine B. Atkinson, Deceased, Christopher J. MacQuarrie, Personal Representative - Page 7




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               exceed the actual value of such assets.  As a result,                  
               the Estate’s assets cannot be rightfully levied by the                 
               Government.                                                            
                         *    *    *    *    *    *    *                              
               As a result of the revenue officer’s failure to suggest                
               a course for working this matter out, the taxpayer has                 
               not had the opportunity to seek possible collection                    
               alternatives.  Such alternatives would include a                       
               partial payment immediately, with some cash being used                 
               to pursue the class action claims.  Hopefully, the                     
               class action cases will then bring sufficient sums to                  
               cover the outstanding estate taxes.  Or the Estate                     
               could pursue an Offer in Compromise based on doubt as                  
               to the Estate’s ability to pay the tax liability.  Or                  
               the taxpayer could pursue some other alternative based                 
               upon the good faith suggestions of the government.  In                 
               any event, a levy is not an appropriate action to take                 
               under the circumstances.                                               
          On April 27, 2004, the estate submitted a Form 433-B, Collection            
          Information Statement for Businesses, which indicated that the              
          estate had $338,720.19 in investments and $162,169 in cash.                 
               By letter dated November 2, 2004, to Mr. Williams, a face-             
          to-face Appeals conference was initially scheduled for November             
          22, 2004, at the Appeals Office in Tampa, Florida.  On November             
          19, 2004, Mr. Williams spoke with James Feist (Mr. Feist), the              
          Appeals officer assigned to the estate’s case, and they agreed to           
          postpone the scheduled hearing for 2 to 3 weeks to allow the                
          estate additional time to prepare the delinquent tax returns.               
          The face-to-face hearing was rescheduled for December 17, 2004.             
          Mr. Williams called Mr. Feist the morning of the rescheduled                
          hearing to request another postponement.  Mr. Williams explained            
          that he had changed law firms and was experiencing difficulty in            








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