Theodore C. and Denise M. Schwartz - Page 4

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          estimated tax payments for 2004 and 2005.3  On October 19, 2005,            
          Ms. Cahill sent petitioners a second letter providing petitioners           
          with a second opportunity to contact her to schedule a section              
          6330 hearing and to submit the requested documentation.4                    
               Petitioners’ authorized representative, Dwayne Riggs, II               
          (Mr. Riggs), held a section 6330 hearing by telephone on December           
          2, 2005, for the years at issue with Ms. Cahill, who had no prior           
          involvement with respect to the unpaid tax.  On the same day, Mr.           
          Riggs faxed to Ms. Cahill a letter offering a collection                    
          alternative in the form of an installment agreement.5                       
               Petitioners were not current with their 2005 estimated tax             
          payments at the time of their section 6330 hearing, and Mr. Riggs           
          did not raise any issues regarding the validity or the amount of            
          the liability or any other issues during the section 6330                   

               3 Also on Sept. 23, 2005, Ms. Cahill made a real property              
          ownership search to verify petitioners’ residence address and to            
          determine that petitioners have sufficient equity in their home             
          to satisfy their tax liabilities.                                           
               4 On or about May 23, 2005, petitioners submitted to                   
          respondent via fax Forms 433-A, Collection Information Statement            
          for Wage Earners and Self-Employed Individuals, and 433-B,                  
          Collection Information Statement for Businesses.  The record is             
          unclear as to why Ms. Cahill requested that petitioners submit              
          Form 433-A 4 months after they already submitted it.                        
               5 Mr. Riggs’s letter explained that petitioners intended to            
          sell their residence in order to pay their tax liabilities, but             
          requested that petitioners “be granted a stay of enforcement                
          along with a minimal monthly payment plan until the sale of the             
          residence.”  The letter did not suggest a monthly payment amount,           
          but requested that the parties work together to arrive at an                
          appropriate amount.                                                         

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