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On October 11, 2004, respondent mailed to petitioner a Final
Notice--Notice Of Intent To Levy And Notice Of Your Right To A
Hearing. The notice was addressed to “864 Broadmoor, Chaparral,
NM 88021-7504645 [sic]”. In response, petitioner, on November 9,
2004, submitted timely a Form 12153, Request for a Collection Due
Process Hearing. Petitioner listed his address on Form 12153 as
“864 Broadmoor, Chaparral, NM 88081". Petitioner failed to state
his disagreement with the levy. The only notation petitioner
provided on Form 12153 was: “ALL FACTUAL ISSUES WILL BE DISCUSSED
AT THE LIVE IN PERSON HEARING THAT I WILL BE AUDIO TAPING.”
In response, on February 4, 2005, respondent’s Albuquerque
Appeals Office mailed to petitioner a letter entitled We Received
Your Request for A Collection Due Process Hearing And We Need To
Advise You On Procedures. The letter was addressed to “864
Broadmoor, Chaparral, NM 41011”. The letter advised petitioner
that settlement officer Joann Mares (Ms. Mares) had been assigned
to his case. It also explained that petitioner was not entitled
to a face-to-face hearing because he had raised only frivolous or
groundless arguments. The letter further stated that if
petitioner still desired a “face-to-face” hearing, he “must be
prepared to discuss issues relevant to paying * * * [his] tax
liability”; otherwise petitioner was entitled to a telephonic
hearing, which was scheduled for February 17, 2005. The letter
instructed petitioner to call Ms. Mares, or to reschedule the
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Last modified: November 10, 2007