Will K. Ng - Page 5

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          date respondent accepted the offer.  The letter warned petitioner           
          that he needed to pay his remaining 2002 tax liability of                   
          $71,984.36 within 30 days “to prevent termination of * * * [his]            
          Offer In Compromise.”  The letter stated that if petitioner did             
          not comply, respondent would terminate the OIC and would                    
          reinstate the original amount of the compromised liability,                 
          reduced for the payment petitioner had already made.                        
               That letter apparently never reached petitioner and was                
          returned to respondent by the Postal Service.  Respondent sent a            
          nearly identical letter containing the same warnings to                     
          petitioner at his new address on December 10, 2003.  By that                
          time, because of the accrual of interest and penalties,                     
          petitioner’s 2002 liability had increased to $72,683.54.                    
          Petitioner does not contend that he did not receive the December            
          10 letter.   Petitioner did not pay his 2002 tax liability within           
          30 days of the December 10 letter or otherwise reply to the                 
          letter.                                                                     
               Petitioner received a letter from respondent dated February            
          11, 2004.  In that letter, respondent declared petitioner in                
          default of the OIC and stated that “arrangements to compromise              
          the liability are terminated.”                                              
               Respondent applied petitioner’s payment on the OIC to his              
          previously compromised liabilities.  This left balances owing for           







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