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requests collectively as petitioners’ first request for a section
6330 hearing.
On March 19, 2004, without involvement of respondent’s
Appeals Office, petitioners and respondent entered into an
installment agreement for the unpaid taxes for 2001 and 2002.
That agreement, among other things, required petitioners to make
90 monthly payments of $420 each and to remain current with
respect to their tax obligations for subsequent years.3
Thereafter, on April 2, 2004, respondent sent petitioners a
letter in response to petitioners’ first request for a section
6330 hearing. The April 2 letter stated:
This letter is in response to your Form 12153, Request for a
Collection Due Process Hearing dated March 5, 2004.
* * * We have established an installment agreement for you
for tax periods 2001 & 2002. * * *
You are entitled to a Collection Due Process Hearing as you
requested. However, since we have addressed the issue(s) on
your Request for a Collection Due Process Hearing, you now
have the option to withdraw your request. To do so, please
complete the enclosed Form 12256, Withdrawal of Request for
Collection Due Process Hearing. * * *
2(...continued)
made on Mar. 24, 2004. In the Mar. 24 request, petitioners
requested that the hearings for both taxable years be
consolidated.
3The installment agreement preceded petitioners’ request for
a sec. 6330 hearing for 2001, which was made on Mar. 24. At
trial, petitioner Craig I. Smith (the only witness to be called)
testified that petitioners requested a sec. 6330 hearing for 2001
even though they had already entered into an installment
agreement for 2001 “to preserve my hearing rights.”
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Last modified: November 10, 2007