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of the administrative file, including information you
already provided. We may issue you a determination
letter based upon that review.
On September 29, 2005, the Appeals officer and Mr. Freme
spoke on the telephone. During that telephone call, Mr. Freme
stated that he intended to mail on the next day (i.e., September
30, 2005) to the Appeals officer completed Form 433-A.
On October 12, 2005, the Appeals officer sent petitioners
another letter (Appeals officer’s October 12, 2005 letter). That
letter stated in pertinent part:
On September 13, 2005, I sent you a letter offering you
a hearing; you have the opportunity for a conference by
personal interview, correspondence and/or by telephone.
I also requested some additional information to resolve
your case. I asked you to contact me by September 28,
2005 to discuss the Collection Due Process Hearing that
you requested. On September 29, 2005, we had telephone
conversation in which you said you would be mailing in
the Form 433-A on September 30, 2005. As of this date,
I have not received the information requested.
As previously stated, if you wish to propose collection
alternatives such as installment agreement or an offer
in compromise you must submit current financial infor-
mation. I have enclosed A Form 433-A for this purpose.
Please contact me to discuss your hearing, and please
forward the above requested information. If I don’t
hear from you by November 3, 2005 your hearing will
consist of a review by Appeals of the administrative
file, including information already provided by you. A
determination letter will be issued to you based upon
that review. [Reproduced literally.]
Petitioners did not respond to the Appeals officer’s October
12, 2005 letter. At no time during the consideration by the
Appeals officer of petitioners’ Form 12153 did petitioners
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Last modified: November 10, 2007