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September 23, 2003. On October 27, 2003, petitioner, through an
authorized representative, submitted a Form 12153, Request for a
Collection Due Process Hearing. Petitioner included with Form
12153 a five-page statement containing several arguments and
demands that were frivolous and groundless.
The settlement officer assigned to petitioner’s hearing
request mailed a letter to petitioner dated December 29, 2003,
advising him that a telephone hearing would be held on January
15, 2004. The letter also requested that petitioner file a
collection information statement and all unfiled returns. The
letter stated that if petitioner did not provide the requested
information, the settlement officer would make a determination
based on the information in the file.
On January 15, 2004, the settlement officer received a
letter from John Turner (Mr. Turner) on behalf of petitioner.
The letter stated that petitioner’s previous representative had
been enjoined from dealing with the Internal Revenue Service
(IRS), and it requested a postponement of the hearing to permit
Mr. Turner to provide a power of attorney. In response to this
request, the settlement officer rescheduled the hearing for
January 20, 2004.
Mr. Turner did not contact the settlement officer or file a
power of attorney by January 20, 2004. Consequently, the
settlement officer mailed a letter to petitioner on January 20,
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Last modified: March 27, 2008