Michael D. Cornwell and Hilary J. Iker - Page 3

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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                   
               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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