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been filed with respect to their joint unpaid liabilities for
1997 through 2002.
On November 24, 2003, the IRS received from petitioners a
Form 12153, Request for Collection Due Process Hearing, signed by
petitioners and dated November 19, 2003, with respect to the
notices sent October 20 and October 24, 2003.
On July 2, 2004, the IRS sent to petitioner a Final Notice
of Intent to Levy and Notice of Your Right to a Hearing, advising
petitioner that respondent intended to levy to collect unpaid
liabilities for 2002. On July 29, 2004, petitioners filed a
Form 12153 with respect to the July 2, 2004, notice. The
July 29, 2004, request for hearing included the following
paragraph:
This hearing request may be moot as IRS advises Final
Notice of Levy was mistakenly issued. See attached
Letter 3212 dated 7/15/04.
HOWEVER, out of caution, we are submitting the hearing
request. The basis of the hearing request is that the
Final Notice was incorrectly issued as an Offer In
Compromise concerning this tax period is and has been
pending. A pending OIC prohibits issuance of a levy.
A July 15, 2004, letter to petitioner from the IRS stated:
We’re sorry that we made a mistake in recently
sending you a Notice of Intent to Levy and Notice of
Your Right to a Hearing, dated July 2, 2004. The
letter advised you that we would take collection action
if you did not pay the amount of tax you owe or ask for
a Collection Due Process (CDP) Hearing within 30 days.
Because we do not intend to take levy or seizure action
against you at this time, we are rescinding the Notice
of Intent to Levy.
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Last modified: November 10, 2007