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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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Last modified: November 10, 2007