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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