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          hearing.  Ms. Cochran extended petitioner’s deadline for                    
          producing information to June 1, 2004.                                      
               On May 21, 2004, petitioner submitted to Ms. Cochran a                 
          letter with 42 exhibits.  On May 29, 2004, petitioner submitted             
          to Ms. Cochran a Form 656, Offer in Compromise, a Form 433-A,               
          Collection Information Statement for Wage Earners and Self-                 
          Employed Individuals, one letter explaining the offer amount, and           
          three letters setting out in detail petitioner’s position                   
          regarding the offer-in-compromise.  Petitioner’s letters included           
          several exhibits not provided with the May 21, 2004, letter.                
               The Form 656 indicated that petitioner was seeking an offer-           
          in-compromise based on either doubt as to collectibility with               
          special circumstances or effective tax administration.                      
          Petitioner offered to pay $120,500 to compromise his outstanding            
          tax liabilities for 1981 through 1996.  Petitioner estimated that           
          his outstanding tax liabilities for 1981 through 1986, 1988, and            
          1992 only were $480,034.                                                    
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Last modified: May 25, 2011