- 10 - 2. Letter CP-501: Sent on or about December 28, 1998, which contained tax liability information and contact telephone numbers. 3. Letters CP-503: Sent on or about February 1, 1999, and October 28, 2002, which contained tax liability information and contact telephone numbers. 4. Letters CP-504: Sent on or about March 8, 1999, April 12, 1999, September 4, 2000, and July 7, 2003, which contained tax liability information and contact telephone numbers. 5. Letter 3174: Sent on or about August 29, 2003, by Internal Revenue Officer Beth McCullough advising that if the 1991 tax balance due were not paid by September 12, 2003, an NFTL would be filed. 6. Letter 3172: Sent on August 4, 2004, by Revenue Officer McCullough notifying of the filing of an NFTL for petitioner’s 1991 tax liability. Discussion Petitioner, who had practiced law in Mississippi for 43 years, represents himself in this proceeding where, for various reasons, he contends there was an abuse of discretion in respondent’s filing of an NFTL. On several occasions, petitionerPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 NextLast modified: November 10, 2007