Richard Fransen - Page 6




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          An attachment to the notice of determination stated in pertinent            
          part:                                                                       
                                       Summary                                        
               You filed a request for a Collection Due Process (CDP)                 
               hearing under Internal Revenue Code (IRC) § 6320 fol-                  
               lowing receipt of a Letter 3172 Notice of Federal Tax                  
               Lien Filing and Your Rights to a Hearing.  A copy of                   
               the Notice of Federal Tax Lien (NFTL) and Letter 3172                  
               were provided with the administrative file.  Accord-                   
               ingly, the tax periods shown above [taxable years 2000,                
               2001, and 2002] were those on the NFTL sent for filing                 
               on September 27, 2005.  Balances are still due as                      
               verified by computer transcripts.  Your Form 12153                     
               requesting a CDP hearing, was received on November 1,                  
               2005.  This was timely submitted as it was mailed                      
               within the 30-day period for requesting a CDP hearing.                 
               I mailed you a letter on 1/19/2006 giving you the                      
               opportunity for a hearing on 2/28/2006.  On 2/28/2006                  
               your representative * * * contacted me and requested an                
               additional two weeks to prepare your delinquent returns                
               and submit a collection alternative.  [petitioner’s                    
               authorized representative] * * * was granted the addi-                 
               tional time.  On 3/28/2006 I contacted him again for                   
               the information.  He stated he had nothing to submit                   
               and requested this determination be issued.                            
               You have not filed an income tax return since 1989,                    
               The IRS requested that you file returns for 2000, 2001                 
               and 2002 and gave you an opportunity to appeal the                     
               proposed assessments.  You did not do so, therefore the                
               underlying liability issue is precluded within Collec-                 
               tion Due Process under IRC §6330.  There is no informa-                
               tion in the file that warrants the withdrawal of the                   
               filed NFTL.  The filed NFTL is the appropriate action                  
               in this case.                                                          
                                  Brief Background                                    
               The CDP notice was for unpaid income tax liabilities                   
               for your 2000, 2001 and 2002 Form 1040.  The returns                   
               were prepared by the IRS when you failed to file them                  
               yourself.  The IRS assessed tax as follows:                            







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Last modified: November 10, 2007