Paul L. Bowman - Page 8
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Collection Due Process Hearing was received May 9,
2005, within the thirty-day timeframe set forth in
Internal Revenue Code Section 6330.
A telephone conference intended to address collection
alternatives was scheduled for October 27, 2005 by
letter dated October 7, 2005. The letter advised you
that you had to be in full compliance with all filing
and payment requirements before alternatives to the
proposed levy could be considered, and requested that
you submit a completed Collection Information Statement
so that collection alternatives could be explored.
It also advised you clearly that the issues you ap-
peared to present in your hearing request were consid-
ered frivolous. The Settlement Officer enclosed a
package entitled “The Truth About Frivolous Tax Argu-
ments”, noting that such arguments had been turned away
uniformly by the court system.
You were also asked to advise the Settlement Officer
concerning what relevant and legitimate issues you
wished to discuss in the conference by submitting them
in writing within fifteen days.
You did not file your 2003 and 2004 income tax returns,
or pay any required 2005 Estimated Income Tax Payments.
Neither did you submit a completed Collection Informa-
tion Statement, or contact the Settlement Officer on
the conference date, or beforehand to reschedule the
Since you had been afforded ample opportunity to re-
spond, the Settlement Officer determined that further
efforts to obtain information and filing/payment com-
pliance, or to conduct the hearing, were unwarranted.
DISCUSSION AND ANALYSIS
Transcripts and the case history verify that:
1) the taxes at issue were assessed in accordance
with IRC Section 6201, and that notice and demand
for payment was mailed to your last known address
timely in accordance with IRC Section 6303.
2) there were balances due when the CDP notice was
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Last modified: November 10, 2007