Cynthia Ann Schlosser - Page 2

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               Respondent sent to petitioner a Final Notice - Notice of               
          Intent to Levy and Notice of Your Right to a Hearing and a Notice           
          of Federal Tax Lien Filing and Your Right to a Hearing Under IRC            
          6320 with respect to unpaid tax that had previously been assessed           
          for the 1994 tax year.  Petitioner timely requested a hearing               
          with respect to each notice.                                                
               In a letter dated August 17, 2006, acknowledging                       
          petitioner’s hearing requests, respondent’s Appeals officer                 
          advised petitioner that a telephonic hearing was scheduled for              
          September 21, 2006, at 11:30 a.m.  The letter advised petitioner            
          that the issues raised in her hearing requests are those that               
          courts have determined are frivolous.  However, the Appeals                 
          officer advised petitioner that she would be allowed a face-to-             
          face hearing on any relevant, nonfrivolous issue, or a hearing              
          via correspondence, if petitioner appropriately requested such a            
          hearing within 14 days.  The letter also advised petitioner that            
          if she desired to pursue alternative collection methods, she                
          should provide a Form 433-A, Collection Information Statement for           
          Wage Earners and Self-Employed Individuals, and a signed tax                
          return for the 2005 tax period.  Petitioner did not call                    
          respondent at the scheduled time for the hearing, nor did she               
          indicate in a timely fashion that such date and/or time was                 

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