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On or about December 6, 2003, respondent issued a final
notice of intent to levy related to the income tax liabilities
for 1997, 1998, and 1999. Respondent’s notice of intent to levy
did not include Mr. Salazar’s employment tax liabilities. On
December 16, 2003, petitioners submitted a Form 12153, Request
for a Collection Due Process Hearing. Notwithstanding the fact
the final notice of intent to levy pertained only to petitioners’
income tax liabilities, petitioners indicated they were seeking
collection review with respect to both their income and
employment tax liabilities. Petitioners stated: “We declared
Chapter 7 bankruptcy in January 2001. Discharge was July 2001
[sic]--there were assets--the bankruptcy is still open pending
filing of final accounting report by the trustee. Calls to IRS
and IRS bankruptcy Department have gone unanswered.” Despite the
request for a collection review hearing, respondent issued the
levy. Upon realizing that he should have suspended the proposed
levy action until after the hearing and any appeals, respondent
released the levy. See sec. 6330(e)(1); Grover v. Commissioner,
T.C. Memo. 2007-176.
Petitioners’ file was forwarded to Appeals Settlement
Officer Bruce Conte. On May 14, 2004, Mr. Conte contacted
petitioners to schedule a conference. At the same time, Mr.
Conte contacted respondent’s internal bankruptcy specialists.
Mr. Conte received a fax from a specialist outlining petitioners’
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Last modified: March 27, 2008