John Haynes, Jr. - Page 6




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          collections action be rescinded on the grounds that the                     
          outstanding liabilities from taxable years 1999 and 2000 would              
          ultimately be satisfied by one of two ways: (1) through a refund            
          petitioner anticipated as a result of his yet-to-be-filed amended           
          returns for taxable years 1999 and 2000; or (2) through a refund            
          petitioner anticipated from his yet-to-be-filed Federal income              
          tax return for taxable year 2004.  Mr. Callanan rejected                    
          petitioner’s proposal on the basis that petitioner had yet to               
          file any of the returns proposed, and because any refund would,             
          at that point, be purely speculative, there would be no way to              
          assure that refunds would repay the liabilities owed.  In the               
          alternative, Mr. Callanan raised the possibility that petitioner            
          might be able to enter into an installment agreement.                       
          Petitioner, however, stated that he would not be financially able           
          to accept such an arrangement.  The CDP hearing concluded without           
          further mention of collection alternatives.                                 
               On February 4, 2005, Mr. Callanan met with Mr. Goldammer to            
          review petitioner’s financial statement.  At this meeting, Mr.              
          Goldammer protested that such a review was not necessary as the             
          refunds that petitioner anticipated receiving would cover his               
          outstanding liabilities owed.                                               
               On February 14, 2005, Mr. Goldammer left a voicemail message           
          on Mr. Callahan’s voicemail system, reiterating petitioner’s                
          position that the collection action should be abandoned in the              







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