- 3 - 2000 20,154.68 2001 37,315.70 2002 30,729.60 2003 23,566.81 Total 153,721.43 On July 5, 2005, petitioners, through their authorized representative, executed and submitted a Form 12153, Request for a Collection Due Process Hearing. Attached was a letter, which stated in relevant part: Levies placed on bank accounts would cause undue hardship. The taxpayer has made Estimated Tax Deposits for 2005. The taxpayer is completing Financial Form 433-A. This will assist in determining repayment ability. It would also result in the inability to pursue all avenues to resolve this liability and prevent the repayment of the outstanding liability owed to the Internal Revenue Service. In light of the taxpayer’s current situation, it is requested that no enforcement action take place against Theodore and Denise Schwartz. The taxpayer is interested in resolving this liability as quickly and efficiently as possible. On September 15, 2005, respondent sent petitioners a letter acknowledging receipt of petitioners’ case in respondent’s San Jose Appeals Office. On September 23, 2005, Appeals Officer Colleen Cahill (Ms. Cahill) sent petitioners a letter inviting them to contact her to schedule a section 6330 hearing and to request that petitioners provide a completed Form 433-A, Collection Information Statement for Wage Earners and Self- Employed Individuals, a signed 2004 tax return, and proof ofPage: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007