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status in September of 2005. The settlement officer inquired why
petitioner had not provided another collection information
statement (CIS). Petitioner explained that she had not been able
to because of a family tragedy. Petitioner also explained that
she did not file tax returns for 1999 through 2003 because she
was incarcerated during those years. The settlement officer told
petitioner that she could not consider collection alternatives at
that time because petitioner had failed to provide current
financial information, file tax returns for the specified years,
or provide verification as to why she did not file the requested
returns. The settlement officer also told petitioner that she
would be receiving a notice of determination and had the right to
challenge the Appeals Office’s determination in this Court.
Petitioner told the settlement officer that she intended to
prepare current financial information in order to request
reinstatement of CNC status.
On April 20, 2006, respondent mailed petitioner a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (notice of determination), sustaining the proposed
levy action. The Appeals Office determined that petitioner (1)
did not provide current financial information, (2) failed to file
the requested tax returns, and (3) failed to provide any reason
why she did not file the requested returns.
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Last modified: November 10, 2007