Paul L. Bowman - Page 7

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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                     
               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            
                               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