- 5 - groundless arguments. Appeals does not provide a face-to-face conference if the only items you wish to discuss are those mentioned above. However, you may have a telephone conference, or discuss with us by correspondence, any relevant challenges to the filing of the notice of federal tax lien or the proposed levy. If you are interested in receiving a face-to-face conference, you must be prepared to discuss issues relevant to paying your tax liability. These include, for example, offering other ways to pay the taxes you owe, such as an installment agreement or offer in compromise. The Internal Revenue Manuel determines whether Appeals can accept your proposal. If you wish to have a face-to-face conference, please write me within 15 days from the date of this letter and de- scribe the legitimate issues you will discuss. In the meantime, I have scheduled a telephone confer- ence for you as shown above. If this is not convenient for you, or if you prefer to conduct the hearing by correspondence, please contact me as soon as possible. I will gladly consider other dates within 14 days of the scheduled conference. Since you provided no tele- phone number where you could be reached for the confer- ence, please call me on the above shown date at 1:00 PM. If you provide a phone number, I will contact you instead. Records indicate that your income tax returns for calendar years 2003 and 2004 have not been filed. Internal third party payer records reflect sufficient income that requires that you file a return for both years. Collection Due Process provisions require that before alternatives to the proposed levy or filed Notice of Federal Tax Lien may be considered, except for full payment, you must be in full compliance with all filing and payment requirements. Accordingly, you must file all delinquent tax returns and bring all delinquent payments up to date before the conference date shown above, including any required Estimated Income Tax Payments through the conferencePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007