Robert B. Clarkson
July 6, 2009
Debra K. Hurst
Operations Manager, Collection
INTERNAL REVENUE SERVICE
ACS SUPPORT – STOP 5050
P.O. Box 219236
KANSAS CITY, MO 64121-9236
Re: Form 668-W(c) Notice of Levy on Wages, Salary, and Other Income
Dear Ms. Hurst:
I am in receipt of your Form 668-W(c) Notice of Levy on Wages, Salary, and Other Income dated 05/27/09,. I received this notice considerably later, on or about June 12, 2009 through my employer, General Motors with their cover letter dated June 8, 2009, addressing the Federal Tax Levy, a copy of which is enclosed.
After receiving this Notice through the Payroll Services of General Motors, I contacted by telephone a Service Representative at your department and asked her to look up the transcript for the tax year for which the notice of the CDPH was sent prior to the enclosed Notice of Levy.
They said the notice was sent on March 28, 2009. I said on the phone that I never received this notice. I am now notifying you in writing once again that I did not receive the CDPH notice.
Most likely the reason I did not receive the CDPH notice is because the mailing address is wrong and has been wrong for some time. I have brought this issue to your attention on several occasions and believed it was corrected. The address listed on your notice is Clarkson Road in Taylor, Michigan. I haven’t used that address in years. I have notified the IRS consistently that the address to use is P.O. Box 00, Wayne, MI 48184, where I receive my mail.
The notice was not delivered to me and then was returned by the post office to the collections department. Therefore they had notice that I did not receive it and that address was incorrect.
Since I never received the CDPH notice and the fact that the IRS has been using the wrong address to communicate with me, I am requesting a Collection Due Process Hearing at this time, which for all intents and purposes should be regarded by you as timely.
I have enclosed along with the letter the following: completed form 12153 (Request for a Collection Due Process or Equivalent Hearing); Attachment to CDPH Request form; Copy of Notice of Levy on Wages, Salary, and Other Income; and Certificate of Mailing.
If you have any questions regarding this matter, please don’t hesitate to contact me in writing. I want to thank you in advance for your timely response.
Robert B Clarkson
Encl: Completed form 12153 (Request for a Collection Due Process or Equivalent Hearing);
Attachment letter to CDPH Request form;
Copy of General Motors Federal Tax Levy Letter from Payroll Services;
Copy of Notice of Levy on Wages, Salary, and Other Income – dated 05/27/09; Certificate of Mailing.