- 18 -
sent a copy of that letter to Mr. Silverberg. That letter stated
in pertinent part:
We are returning your Form 656, Offer in Compro-
mise for the following reason(s):
All tax periods with a balance due must be in-
cluded in your Offer in Compromise. Our records indi-
cate the following period(s) was/were not included:
Excise tax for 1991 and 1992 tax periods.
If a deposit was made with the offer, we will mail
the refund separately in four to six weeks.
If you believe the return of your offer was made
in error, or your failure to provide the information/
substantiation we requested was due to circumstances
beyond your control (your serious illness, death or
serious illness of your immediate family member, or
disaster)[,] within 30 days from the date of this
letter you may contact * * * [the first settlement
officer] to request reconsideration of our decision to
close your offer. You should be prepared to discuss
specifics, provide verification of the circumstances
beyond your control and provide the information previ-
ously requested.
Enclosed with respondent’s November 3, 2004 letter was peti-
tioner’s September 29, 2004 offer-in-compromise.16 At no time
did respondent accept petitioner’s September 29, 2004 offer-in-
compromise by issuing a written notice of acceptance to peti-
tioner as required by section 301.7122-1(e)(1), Proced. & Admin.
Regs.
Around December 7, 2004, respondent issued to petitioner a
notice of Federal tax lien filing and your right to a hearing
16The record does not establish that petitioner responded to
respondent’s November 3, 2004 letter.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: March 27, 2008