Jason Harrington - Page 4




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          interest.  Respondent sent petitioner a Notice of Federal Tax               
          Lien Filing and Your Right to a Hearing Under I.R.C. 6320 (CDP              
          Notice), dated January 7, 2005, advising petitioner that a notice           
          of Federal tax lien had been filed with respect to his unpaid               
          liabilities for taxable years 1998, 2000, 2001, and 2002, and               
          that petitioner could receive a hearing with respondent’s Office            
          of Appeals.                                                                 
               On February 16, 2005, petitioner timely submitted a Form               
          12153, Request for a Collection Due Process Hearing.  On Form               
          12153, petitioner states only “I DONOT [sic] UNDERSTAND!”                   
          Petitioner did not suggest any collection alternatives.                     
          Petitioner was not current in filing his income tax returns,                
          having failed to file returns for 1999, 2003, and 2004.                     
               On June 7, 2005, Settlement Officer Suzanne Magee (Mrs.                
          Magee) set up a telephonic conference for June 28, 2005,                    
          requested returns for the 1999, 2003, and 2004 tax years,                   
          requested the collection information statement, requested proof             
          of payment of estimated taxes for 1999, 2003, and 2004, and                 
          provided information on what could be discussed during the                  
          collection due process hearing.  Mrs. Magee requested that such             
          information be provided by July 21, 2005.                                   
               By letter dated June 17, 2005 (June 17 letter), petitioner             
          requested a conference at a later date.  The June 17 letter also            
          requested a face-to-face hearing and contained frivolous                    







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