- 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 conference
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007