- 9 - issue and agreed to post a bond to avoid lien but did not and lien was filed. * * * POA is not asking for an alternative to collection action at this time, just a delay. * * * [Reproduced literally.] On March 27, 2006, the settlement officer sent Mr. Gazi and Ms. Gazi’s estate a letter (settlement officer’s March 27, 2006 letter). That letter stated in pertinent part: This letter is our acknowledgment that we received your request for a Collection Due Process (CDP) Hearing * * * * * * * * * * I have scheduled a face to face conference for you on 04/25/2006 at 10:30 a.m. in my office. * * * This will be your CDP hearing. Please acknowledge this letter within five (5) days of the date on this letter. If this time is not convenient for you or you would prefer your CDP hearing to be held by telephone confer- ence please let me know within fourteen (14) days from the date of this letter. * * * * * * * Regarding the liability you are raising: You are not able to dispute the liability at this hearing because the liability has been established and is valid. For me to consider alternative collection methods such as an installment agreement or offer in compromise, you must provide any items listed below. In addition, you must have filed all federal tax returns due. • A completed Collection Information Statement (Form 433-A for individuals and/or Form 433-B for businesses.) Please send me the items above within 14 days from the date of this letter. I cannot consider collection alternatives in your hearing without the information requested above. I am enclosing the applicable formsPage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 NextLast modified: March 27, 2008