- 3 - submitted a Form 656, Offer In Compromise (OIC). The Appeals officer notified petitioner and his representative that additional information was required for approval of an OIC, but petitioner and his representative continued to fail to provide it. On March 9, 2004, respondent issued to petitioner both a Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 (Decision Letter) with respect to the proposed levy, and the Notice Of Determination with respect to the NFTL, both of which upheld respondent’s collection actions. Petitioner filed his petition in this case as a result of the Appeals Office approval of respondent’s collection actions. Attached to the petition is a copy of the Decision Letter and a copy of the Notice of Determination concerning 1998. Petitioner objects to respondent’s filing of the NFTL, in paragraph 4 of the petition, because he has proposed an “offer and compromise” as an alternative to the “levy”. On October 15, 2004, a Notice Setting Case For Trial was issued, and this case was set for trial in January of 2005. On December 6, 2004, respondent filed a motion for continuance of trial. Respondent alleged in the motion that petitioner had informed respondent on December 2, 2004, that petitioner had been unaware that his OIC was incomplete. Respondent further alleged that petitioner had offered to file the necessary information forPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011