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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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Last modified: November 10, 2007