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hearing and that he “was under the impression that [he] would be
able to dispute the liability” at his hearing because he had had
no prior opportunity to dispute it.
By letter dated July 26, 2006, the settlement officer
informed petitioner that she had scheduled a telephone conference
call for August 22, 2006, and again requested that petitioner
submit a completed collection information statement and other
information within 14 days of the date of the letter. By letter
dated August 18, 2006, petitioner responded complaining that the
settlement officer had again ignored his request for a face-to-
face hearing and advising that he would not be able to
participate in the scheduled telephone conference.
By letter dated August 21, 2006, the settlement officer
wrote a third time to petitioner. She informed petitioner that
she had not received the requested information from him, and she
gave him 14 days from the date of the letter to submit the
information. She also informed petitioner that her office would
make a determination by reviewing the administrative file and
whatever information he submitted and that she would promptly
issue a determination letter with her findings. By letter dated
August 31, 2006, petitioner responded to the August 21, 2006,
letter writing that “I am lost as to what information you are
asking from me. Please let me know what you would accept as
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Last modified: March 27, 2008