Beverly
Patriot Ref:
AP:FE:ATL:LMA
1776
Patriot Way Collection
Due Process - Levy
Date:
April 6, 2007 Tax
Period: 1993
Internal
Revenue Service
Appeals
Office
Stop
1100-D, Room 1455
Attn:
L. M. Allen / ID: 58-10229
Dear
M. Allen:
This
letter is my acknowledgment that I received your letter on April 4, 2007
concerning the Collection Due Process (CDP) Hearing in your Atlanta Appeals
Office on May 1, 2007. In response to your letter, I do not wish to have a
telephone conference, nor do I wish to discuss this matter via correspondence
since the majority of my questions pertaining to the matter have gone
unanswered.
I
requested a face-to-face hearing as I am entitled to under the law. The things
I will discuss include collection alternatives, including OIC and payment
schedule, procedural irregularities, and spousal relief. Please send me the
necessary forms, including the financial statement form.
What
I am requesting is an in-person meeting as prescribed by law. IRC Section 6330
(b) states:
“Right
to a fair hearing
(1)
In general
if the person requests a hearing under subsection (a)(3)(B), such hearing shall be held by the Internal Revenue Service Office of Appeals.”
Nowhere
in Section 6330 is there a provision for a telephone conference or
correspondence by mail. The law is very clear that “such hearing shall be held
by the Internal Revenue Service Office of Appeals.” So I will reiterate my
demand for a right to a fair hearing as prescribed by law.
At
the hearing, I intend to raise any relevant issue relating to the unpaid tax or
the proposed levy, including “challenges to the appropriateness of collection
actions”; and “offers of collection alternatives” as set forth in Section
6330(c)(2). At the hearing I will raise all issues provided for in IRC Section
6630(c)(2) as follows:
(2)
Issues at hearing
(A) In general
The person may raise at the hearing any relevant issue relating to the unpaid tax or the proposed levy, including -
(i) appropriate spousal defenses;
(ii) challenges to the appropriateness
of collection actions; and
(iii) offers of collection
alternatives, which may include the posting of a bond, the substitution of
other assets, an installment agreement, or an offer-in-compromise.
(B) Underlying liability
The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.
Other
issues at hearing:
•
Whether the IRS met all the requirements of any applicable law or
administrative procedure under due process of contacting the tax person.
•
The form 668-Y(c) Notice of Federal Tax Lien, as I am in disagreement with the
Lien,
•
The law requires the IRS to notify taxpayer at least 30 days before initiating
any Levy action to give taxpayer an opportunity to formally appeal the proposed
levy.
•
Statue of Limitation Issues concerning the taxpayer in question 1993.
My
requests for CDPH:
1.
Please schedule the hearing in
2.
Please confirm that my face-to-face conference will be with an Appeals Officer
and not a Settlement Officer.
3.
Please provide a copy of all information, documentation and the administrative
records you have on me before the CDP Hearing. Please send me Form 4340 with
the transcripts and certificate. This is necessary for my CDPH.
4.
At the hearing I will bring a tape recorder or court reporter, a representative
and witnesses. Please contact security and make arrangements for me to bring my
tape recorder, etc., through the security check point.
My
questions about your letter requesting CDPH:
1.
In your letter, you stated that the issues I raised in my CDP request are those
that are frivolous for Appeals, and could you please explain why they are in
detail because I have in the past have asked the questions, but they were
unanswered, and the tax period that is in question goes back to 1993 - 14
years.
2.
In your letter, you stated I would be allowed a face-to-face conference on any
nonfrivolous issue in writing or calling within 14 days of your letter. I would
like that face-to-face conference to be held in
3.
Your letter accuses me of taking positions that I have not, and nothing in my
CDPH request is or has been deemed frivolous. Nor did I bring up any “moral,
religious, political, constitutional, conscientious or similar grounds” as you
stated in your letter. You need to reread my CDPH request. I hereby withdrawal
any arguments, if any, that the IRS has deemed frivolous or groundless.
Sincerely,
_____________________________
Beverly
Patriot