- 6 -
Our records indicate that you may have some business
tax returns that you are required to file. No Forms
941 have been filed for 2002, although you did file
Form 940 for that year reporting wages. In 2003, you
filed Forms 941 for only the first and second quarters,
and did not file Form 940 for the year. Neither were
any further Forms 941 filed for the third quarter of
2003 or any quarters thereafter.
Before alternatives to the Federal Tax Lien may be
considered, except for full payment, you must be in
full compliance with all filing and payment require-
ments, including any business returns for which you are
liable.
Accordingly, you must file all delinquent tax returns
and bring all delinquent payments up to date, including
any required Estimated Income Tax Payments. Additional
time will not be extended to file delinquent returns or
make delinquent payments, so that collection alterna-
tives may be considered.
Assuming that you will be in full compliance, I enclose
a Collection Information Statement that you should
complete and return to my office, if you are unable to
pay the amount due in full. This information will be
used to determine how the tax can be paid, and to
consider alternatives to the proposed lien and levy.
Please note supporting documentation requested in each
section.
Please send me the items above within fourteen (14)
days from the date of this letter. I cannot consider
collection alternatives in your hearing without the
information requested above. [Reproduced literally.]
On March 16, 2005, the settlement officer sent petitioner a
letter rescheduling the telephonic conference from April 14 to
May 3, 2005.
On March 16, 2005, petitioner’s authorized representative
sent a letter to the settlement officer (petitioner’s March 16,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007