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liability and petitioner’s unpaid 2002 income tax liability.
On November 8, 2004, petitioner’s authorized representative
mailed to respondent Form 12153, Request for a Collection Due
Process Hearing (petitioner’s Form 12153), and requested a
hearing with respondent’s Appeals Office (Appeals Office). In
that form, petitioner’s authorized representative indicated
disagreement with the notice of tax lien3 and stated: “The
tax payer [sic] believes he should be given the opportunity to
work out a fair payment plan or settlement as he is unable to pay
said taxes in full.”
On March 1, 2005, a settlement officer with the Appeals
Office (settlement officer) sent a letter (settlement officer’s
March 1, 2005 letter) to petitioner with respect to petitioner’s
Form 12153. In that letter, the settlement officer stated in
pertinent part:
3In petitioner’s Form 12153, petitioner’s authorized repre-
sentative indicated disagreement with not only the notice of tax
lien that respondent issued to petitioner but also a notice of
intent to levy and your right to a hearing (notice of intent to
levy) that respondent issued to petitioner. In this connection,
the record indicates that on Aug. 2, 2004, respondent issued a
notice of intent to levy with respect to petitioner’s taxable
year 2001. Petitioner’s authorized representative did not mail
Form 12153 with respect to that notice of intent to levy until
Nov. 2, 2004, which was more than 30 days after the date on which
respondent issued that notice. As discussed below, the notice of
determination concerning collection action(s) under section 6320
and/or 6330 (notice of determination) addresses only the notice
of tax lien and makes no determination with respect to the notice
of intent to levy issued with respect to petitioner’s taxable
year 2001.
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Last modified: November 10, 2007