Said Jumaa - Page 7

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               The liabilities were assessed; notice and demand made;                 
               liability remains unpaid; the Notice of Intent to Levy                 
               was issued.                                                            
                  *       *       *       *       *       *       *                   
               This Settlement Officer has had no previous non-CDP                    
               contact with the taxpayer periods being considered and                 
               is not aware of any previous compliance contact.                       
               The compliance function followed all legal and proce-                  
               dural requirements and the actions taken or proposed                   
               were appropriate under the circumstances.                              
               2.  Issues raised by the taxpayer;                                     
               The issue the taxpayer raised in writing stated in                     
               part:  “The amount of tax is totally exaggerated.  I’ll                
               explain other reasons later.”                                          
               Appeals issued an appointment letter on April 24, 2006                 
               offering a face to face conference and scheduling a                    
               phone conference at 10:00a.m.on June 13, 2006 if a face                
               to face was not preferred.  The letter also requested                  
               Form 433A Collection Information Statement for Wage                    
               Earners and Self Employed, Forms 1040 returns for years                
               1999, 2000, 2001, 2002, 2003, 2004, and 2005, and proof                
               of sufficient income tax withholdings or estimated tax                 
               payments for current tax year ending 2006.  The infor-                 
               mation was to be provided within 14 days from the date                 
               of the letter.                                                         
               The letter also advised the taxpayer that the issue of                 
               the liability maybe precluded under IRC 6330(c)(2)(B)                  
               due to the Services records showing a Notice of Defi-                  
               ciency having been issued, and should have been re-                    
               ceived.  This notice would have provided a prior oppor-                
               tunity for consideration of the liability.  The tax-                   
               payer was provided with publication 3598 which provides                
               instructions for audit reconsideration.  During the                    
               conference the taxpayer could not remember if he had                   
               received the Notice of Deficiency or not.  He advised                  
               that he resided at 8501 Millicent Way, Apt 2641,                       
               Shreveport, LA from 1999 to 2005, which is during the                  
               time the Notice of Deficiency was issued.                              
               The taxpayer called as scheduled for the conference.                   
               He wanted to know what he could do to settle the ac-                   

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