Mark S. & Lois A. Freme - Page 11




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               taxpayers to contact us to schedule their Collection                   
               Due Process hearing.  On September 29, 2005 we received                
               a message that the taxpayer had called in and requested                
               we call back.  We made an outcall to the taxpayer, who                 
               stated he just found our letter in a stack of work and                 
               called in to let us know that he would be mailing in                   
               his completed Form 433-A, financial statement on Sep-                  
               tember 30, 2005.  On October 12, 2005, we sent a                       
               follow-up letter again requesting the taxpayers to                     
               contact our office to schedule their Collection Due                    
               Process hearing or provide their financial information.                
               Since they did not contact our office, they offered no                 
               alternative to the proposed collection action.  There-                 
               fore, we made our decision based upon the information                  
               in their case file and computer transcripts of the                     
               account history.                                                       
               Verification of Applicable Legal and Administrative                    
               Procedures                                                             
               To the best of our knowledge, with the information                     
               available to us, we have determined that Compliance                    
               followed all legal and procedural requirements and the                 
               actions taken or proposed were appropriate under the                   
               circumstances.                                                         
                     *      *      *      *      *      *      *                      
               Issues Raised by the Taxpayer                                          
               In their request for a hearing the taxpayers asked for                 
               an installment agreement.  They failed to return the                   
               financial statement that we mailed to them.                            
               Challenges to the Existence or Amount of the Liability                 
               The taxpayers’ request for a hearing did not challenge                 
               the existence or the amount of the tax liability.                      
               Challenges to the Appropriateness of the Proposed                      
               Collection Action                                                      
               The taxpayers did not challenge the proposed collection                
               action.                                                                
               Collection Alternatives Offered by the Taxpayer                        
               The taxpayers offered no viable alternative to the                     






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