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Please call me at * * * the date and time indicated
above.
Your offer in compromise will not be recommended for
acceptance and we need to discuss other alternatives
[sic] means for payment such as full payment or an
installment agreement.
On November 14, 2005, at 1:02 p.m., Stephen P. Kauffman (Mr.
Kauffman) sent a letter by facsimile to the settlement officer
(Mr. Kauffman’s first November 14, 2005 letter). In that letter,
Mr. Kauffman stated in pertinent part:
Re: Henry M. Lloyd * * *
Henry M. Lloyd, P.C. * * *
* * * * * * *
I have been retained to represent the above-refer-
enced taxpayers in matters pending before the Internal
Revenue Service. Enclosed you will find two (2) powers
-of-attorney, form 2848, pursuant to which these tax-
payers have authorized me to represent them.[21] I
understand that a Collection Due Process Hearing is
currently scheduled for December 6, 2005 at 10:00 a.m.
to review levies that have been issued to Mr. Lloyd
personally, and that offers-in-compromise are pending
for both taxpayers. Earlier today, I sent you a copy
of a CDP request I filed in connection with levies
issued to Henry M. Lloyd, PC.
* * * I am planning to contact * * * the [second]
Offer Specialist assigned to determine the RCP of these
matters to discuss his calculations. * * *
21Only Form 2848, Power of Attorney and Declaration of
Representative (Form 2848), appointing Mr. Kauffman as the
attorney-in-fact for petitioner is attached to the copy of Mr.
Kauffman’s first November 14, 2005 letter that is in the record.
Form 2848 appointing Mr. Kauffman as the attorney-in-fact for
Henry M. Lloyd, P.C., is not attached to the copy of Mr.
Kauffman’s first November 14, 2005 letter that is in the record.
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Last modified: March 27, 2008