Industrial Investors - Page 2




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          describing in some detail why she thought the levy should be                
          sustained, to the IRS Appeals Office in Oklahoma City.  The                 
          Appeals officer in Oklahoma City scheduled a telephone CDP                  
          hearing on a day that Industrial’s representative had been                  
          subpoenaed to testify in California State court.  Not wasting any           
          time after the inevitable default, the Appeals officer wrote a              
          notice of determination later that same day that sustained the              
          proposed levy.  Industrial argues that this determination was an            
          abuse of discretion.                                                        
                                  FINDINGS OF FACT                                    
               Industrial’s 1990-92 taxes first came before this Court in             
          1994 when Industrial petitioned us to redetermine its                       
          deficiencies for those years.  That case finally settled while              
          our decision was pending on appeal to the Ninth Circuit.                    
          Industrial, however, never paid and in 2004 the Commissioner                
          mailed it a notice stating that the IRS intended to collect by              
          levy.  Industrial promptly requested a CDP hearing to seek an               
          offer-in-compromise.  The revenue officer who had been working on           
          the case forwarded that request to the Oklahoma City Appeals                
          Office.  Accompanying the files was a cover letter from the                 
          revenue officer.  The letter is the key to this case, and                   
          deserves to be quoted at some length:                                       










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Last modified: November 10, 2007