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2005 letter). Petitioner’s authorized representative enclosed
with that letter (1) completed Form 433-A, Collection Information
Statement for Wage Earners and Self-Employed Individuals (Form
433-A), dated March 15, 2005 (petitioner’s March 15, 2005 Form
433-A); (2) a copy of completed Form 433-A dated September 16,
2003, that petitioner had previously sent to respondent;
(3) completed Form 940, Employer’s Annual Federal Unemployment
(FUTA) Tax Return (Form 940), for his taxable year 2003; and
(4) copies of (a) an exchange of correspondence during the summer
of 2003 that included letters between petitioner’s authorized
representative and a revenue officer with respondent’s collection
division and (b) petitioner’s completed Form 656, Offer in
Compromise (offer-in-compromise), dated September 16, 2003, that
petitioner had previously sent to respondent.
Petitioner’s March 15, 2005 Form 433-A contained several
sections identified as sections 1 through 9. In section 5 of
that form, petitioner indicated that he maintained a checking
account that had a balance of $350. In sections 5 and 6 of
petitioner’s March 15, 2005 Form 433-A, petitioner provided the
responses indicated to the following questions:
16. LIFE INSURANCE. Do you have life insurance with a
cash value? : No 9 Yes
* * * * * * *
17a. Are there any garnishments against your wages?
: No 9 Yes
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Last modified: November 10, 2007