- 10 - 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 thePage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 NextLast modified: November 10, 2007