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date. All delinquent returns and payments must be
forwarded directly to my office so that full filing and
payment compliance may be verified.
Additional time will not be extended to file delinquent
returns or make delinquent payments, so that collection
alternatives may be considered.
Assuming that you will be in full compliance by the
date of the conference, I have enclosed a Collection
Information Statement that you should complete and
return to my office, also within 15 days of the date of
this letter.[5] This information is necessary to con-
sider collection alternatives to the proposed levy.
If you do not file the required returns or submit the
required financial information, or if I don’t hear from
you on the scheduled conference date, I will issue the
required determination letter based on the information
in the file.
Please contact me with any questions or concerns you
have regarding this request or the Collection Due
Process procedure itself.
Petitioner did not respond to the settlement officer’s October 7,
2005 letter.
On December 6, 2005, the Appeals Office issued to petitioner
a notice of determination concerning the collection action(s)
under section 6320 and/or 6330 (notice of determination). That
notice stated in pertinent part:
5The settlement officer did not enclose with the settlement
officer’s October 7, 2005 letter the collection information
statement referred to in that letter. However, the settlement
officer sent to petitioner that collection information statement
by cover letter dated Oct. 11, 2005.
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Last modified: November 10, 2007