- 5 -
withholding taxes and a reduction to 1994 gross income due to
income reported on Form 1099 that belonged to another taxpayer.
Collection Activity for 1994 Through 1997
Respondent sent to petitioner on February 8, 2005, Letter
1058, Final Notice of Intent to Levy and Notice of Your Right to
a Hearing, with respect to her tax liabilities for 1994 through
1997, which at that date totaled $65,677.82. Petitioner timely
filed her Form 12153, Request For a Collection Due Process
Hearing. Petitioner claimed in her Form 12153 that she never
received a notice of “determination and/or deficiency for 1994,
1995, 1996, 1997” and that she disagreed with the amounts
indicated.
On May 23, 2005, the Appeals Office sent to petitioner a
letter requesting that she contact the office within 15 days to
set a date and time for a hearing. The letter further advised
petitioner that if she wanted to offer any collection
alternatives, she should complete the enclosed Form 433-A,
Collection Information Statement for Wage Earners and Self-
Employed Individuals. Petitioner did not submit a Form 433-A.
On June 28, 2005, the Appeals Office sent to petitioner
another letter requesting that petitioner contact the office by
July 13, 2005, to arrange a convenient date and time for an
Appeals Office hearing. Although a conference was later
scheduled by petitioner for July 14, 2005, petitioner failed to
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007