Craig I. Smith and Mary Lou Smith - Page 6

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               Petitioners ignored the December 13, 2004, notices of intent           
          to levy, believing the notices would be followed by other                   
          “final” notices of intent to levy before any levies would                   
          actually be executed.  However, without further notice, in May of           
          2005 respondent levied on petitioners’ bank account.  Petitioners           
          thereupon requested, by means of Form 12153,6 a hearing for each            
          year under section 6330.  We hereinafter refer to these requests,           
          which petitioners telefaxed to respondent on May 11, 2005,                  
          collectively as the second request for a section 6330 hearing.              
          Respondent released the levy on petitioners’ bank account on May            
          12, 2005.                                                                   
               Respondent determined that petitioners’ second request for a           
          section 6330 hearing was untimely and therefore petitioners were            
          entitled only to an equivalent hearing pursuant to section                  
          301.6330-1(i)(1), Proced. & Admin. Regs.  An equivalent hearing             
          was held on November 17, 2005.  At that time, petitioners had               
          still not made estimated tax payments as required by the                    
          installment agreement.  Consequently, the Appeals Office refused            
          to enter into another installment agreement with petitioners and            

               6The Commissioner’s Form 12153 instructs taxpayers to “Use             
          this form to request a hearing with the IRS Office of Appeals               
          only when you receive a Notice of Federal Tax Lien Filing & Your            
          Right To A Hearing Under IRC 6320, a Final Notice--Notice Of                
          Intent to Levy & Your Notice Of a Right To A Hearing, or a Notice           
          of Jeopardy Levy and Right of Appeal.”  The parties treated                 
          petitioners’ May 11, 2005, request for a hearing as a request for           
          a sec. 6330 hearing in response to a notice of levy, even though            
          the request was not made in response to the cited notices.                  

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