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pay the income tax owed, and as evidence of her financial
situation she attached a Form 433-F, Collection Information
Statement, dated September 22, 2005. The Form 433-F detailed
petitioner’s income, expenses, and assets at that time.
Petitioner also stated that she anticipated having to find a new
job in January of 2006.
By letter dated February 28, 2006, an Appeals Office
settlement officer notified petitioner that she had scheduled a
telephone hearing for April 6, 2006. The letter requested
petitioner to submit within 14 days a completed Form 433-A,
Collection Information Statement For Wage Earners and Self-
Employed Individuals, a completed offer in compromise package,
and signed Federal income tax returns for taxable years 1999
through 2003 so that the Appeals Office could consider collection
alternatives in a collection hearing. Petitioner did not send
any of the requested information.
According to the administrative record, during the telephone
hearing petitioner told the settlement officer that she had lost
her full-time job and had acquired a part-time job. Petitioner
stated that she was unable to make a payment at that time and
thought that she would be granted currently not collectible (CNC)
status because she had sent a Form 433-F to another Internal
Revenue Service officer. The settlement officer told petitioner
that her account had been on CNC status but was removed from said
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Last modified: November 10, 2007