Paul L. Bowman - Page 6

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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