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Summary of Determination
You submitted a timely Collection Due Process Hearing
request after receiving Notice of Intent to Levy and
Your Right to a Hearing. A telephone conference was
scheduled to discuss alternatives to the proposed levy,
since your Collection Due Process hearing request
appeared to propose to discuss only frivolous issues in
a face-to-face conference. You were specifically
warned in the conference letter that if you failed to
respond, your case would be closed without further
action.
You were also advised that you must be in full filing
and payment compliance before collection alternatives
could be discussed, that you should submit a completed
Collection Information Statement, and submit in writing
the relevant issues to be discussed in a face-to-face
conference. Since you provided no phone number where
you could be reached for conference, you were requested
to either provide the same or call the Settlement
Officer to conduct the conference.
You were given an opportunity to present issues rele-
vant to paying you [sic] tax liability, but you did not
present any legitimate, substantive issues for discus-
sion, and did not submit required financial information
or file delinquent returns as requested.
You did not provide a telephone number or contact the
Settlement Officer on the date of the conference as
requested. Mail forwarded to your address was not
returned undeliverable, so it must be assumed that you
received the conference letter.
Therefore, your case is being closed based upon the
best information available in the file, and will be
returned to Collection for appropriate action, unless
you seek judicial review of our determination.
An attachment to the notice of determination stated in pertinent
part:
BRIEF BACKGROUND
Notice of Intent to Levy and Your Right to a Hearing
was sent April 9, 2005. Your timely request for a
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Last modified: November 10, 2007