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Responses and Hearing
On April 13, 2004, in response to the final notices and the
NFTLs, each petitioner filed with Appeals an Internal Revenue
Service (IRS) Form 12153, Request for a Collection Due Process
Hearing. On those forms, petitioners commonly allege that there
exist “whipsaws” with related entities or persons. Ms. Davis
alleges that she is an “innocent spouse”. Mr. Jones signed the
Forms 12153 as each petitioner’s authorized representative.
On June 18, 2004, in response to the Forms 12153, an Appeals
employee, Settlement Officer Michael A. Freitag (the settlement
officer), sent Mr. Jones a letter scheduling a hearing for July
19, 2004, with respect to all of the hearing requests. Among
other things, the letter states that, if Mr. Jones wishes to
propose collections alternatives, such as an installment
agreement or an offer-in-compromise, he must complete and submit
current financial statements, along with verification, prior to
the hearing date. The hearing was rescheduled for August 24,
2004, but Mr. Jones failed to appear. On September 7, 2004, the
settlement officer held a telephone conference with Mr. Jones.
Determinations
On December 2, 2004, Appeals issued to each petitioner a
“Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330” (notice). The notices sustain the
filing of the lien and the proposed levy action. Each notice is
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Last modified: November 10, 2007