Aida J. Walter
c/o 7625 Jeffrey Lane
Colorado Springs , Colorado 80919
Date: February 7, 2007
Michael R. Jeka
Internal Revenue Service Appeals Office
1244 Speer Blvd. , Suite 400
Denver , CO 80204-3581
Dear Mr. Jeka:
This letter is my acknowledgment that I received your letter on January 31, 2007 concerning the Collection Due Process (CDP) Hearing.
In your letter you stated that it was my responsibility to have notified the IRS of a change of address and my failure to do so does not invalidate the SNODs that were issued. According to the new law, it is the responsibility of the sender, in this case, the IRS to locate the person's new address when the post office returned the letters back to the original sender. In addition, since I have received collection letters and other correspondences from IRS is an indication that IRS has my last known correct address.
I am requesting a face-to-face hearing by an appeals officer and not a settlement officer as I am entitled to under the law. The things I will discuss include:
(1) Collection Alternatives
(2) Offer in compromise
(3) Payment Schedule
(4) Procedural Irregularities
(5) NCC (Not Currently Collectable)
(6) Issues as requested in the new CDPH form 12153 being submitted herewith
(7) I contest the liability and penalty of the $500 frivolous penalties and
(8) Challenge the appropriateness of the collection action.
The IRS code is very complex and difficult and I am trying to do my best. The U.S. Congress did not require the documents form 433-A and 1040 for 2005 to be given to you before the hearing. Those documents can be presented at the face-to-face hearing for point-by-point discussion.
I would like a copy of all information, documentation and 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.
Please schedule the Hearing in Colorado Springs , Colorado and notify me of the date, time, and witnesses seeing that I have met the requirements by congress for hearing. I will bring a tape recorder and/or court reporter, a representative and witnesses.
Sincerely,
__________________________