Beverly Freeman
1776 Patriot Way
Dahlonega, USA
Date: March 5, 2007
Internal Revenue Service
Attn: Nicole D. Matthews / ID: 49-12559
Memphis Appeals Campus
PO Box 622, Stop 86
Memphis, TN 38101-0622
Ref: RE: CDPH Request for Tax Years Tax Period: 1993
Dear Ms. Matthews:
You sent your letter dated February 26, 2007 (attached) concerning the Collection Due Process (CDP) Hearing. In response to your letter, I do not wish to have a correspondence conference nor do I wish to discuss this matter by telephone because your agency has a bad reputation.
I requested a face-to-face hearing as I am entitled to under the, law. The things I will discuss include procedural irregularities, spousal relief, etc. plus collection alternatives, including Offer in Compromise, payment schedule, hardship and temporary suspension of collection. Please send me the necessary forms to effect this, 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 to be discussed at hearing:
1. Whether the IRS met all the requirements of any applicable law or administrative procedure under due process of law.
2. Statue of Limitation Issues concerning the tax year in question - 1993.
3. CNC (currently not collectible), hardship and temporary suspension of collection action.
4. Tax liability, as I did not receive the Statutory Notice of Deficiency.
5. Your proof that I received the Statutory Notice of Deficiency and Notice and Demand Letter.
My requests for CDPH includes these particulars:
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 and/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.
5. I will furnish you with your completed forms and file what the law requires.
My questions about your letter pertaining to my CDPH request:
1. In your letter, you stated I would be allowed a face-to-face conference on any relevant, non-frivolous issues if I requested this in writing or if I called within 14 days of your letter. Is this still correct?
2. I would like that face-to-face conference to be held in
Yours,
_________________
Beverly Freeman