Tax
Internal Revenue Service Department of the Treasury
Memphis Appeals Campus
PO Box 622
Stop 86
Memphis, TN 38101-0622 Employee ID Number:_
Tel: 901-786-_
Fax : 901-786 5 •
Date: Contact Hours: 8:00-3:00
Refer Reply to:
AP:FE:MECCEJ
LEONARD ASHACK In Re:
1900 FOLSOM ST STE 104
BOULDER CO 80302 SI/EI~ Num!er;
Ended:
06/2007 12/200703/200806/2008
09/2008 12/2008 03/2009 06/2009
Dear Mr. Ashack:
We are sending you the enclosed material under the provisions of your power of attorney or other
authorization we have on file. For your convenience, we have listed the name of the taxpayer to whom
this material relates in the heading above.
If you have any questions, please contact the person at the telephone number shown in the heading of
this letter.
Thank you for your cooperation.
Sincerely,
Appeals Team Manager
Enclosures:
Copy of Determination Letter
Summary Notice of Determination, Waiver of Right to Judicial Review of a
Collection Due Process Determination, and Waiver of Suspension of l.evy
Action
Taxpayer Name(s): 

Address: 

Type of TexfTax F 

Tax Period(s): 08/2007, '2/2001, 03/2009,06/2008,09/2008, 12/2008.0312009, and 06/2Q09
Social SecuritylEmployer Identification Number(s):
This waiver concems the following Collection Due Process (COP) Notice(s):
_ Notice of Federal Tax lien Filing and Your Right to a Hearing (IRe Sectior'l 6320)
~ Notice of Intent to levy and Your Right to a Hearing (IRe Section 6330)
I understand that IRC Sections 6320 and 6330 require the Office of Appeals ta issue a Notice of
Determination after a CDP Hearing. Those sections also allow me 30 days to file a lawsuit with the
appropriate court if I disagree with Appeals' determinalion.
During that 30-day period and during any lawsuit filed during that 30-day period requesting review of the
Appeals determination, the IRS may not Ie....,. to collect the taxes at issue.
I agree that the Appeals determination shown below, as a summary Notice of Detenninat;on is
appropriate and correct. I also knowingly and voluntarily waive the following rights:
& 	 I waive my right under Sections 6320 and 6330 to request judiCial review within 30 days of an
Appeals Notice of Determination.
• 	 I waive the 30~ay suspension of levy action described in section 6330(e)(1).
I understand that once I sign this waiver, and Appeals signs the Summary NotIce of Determination, the
suspended statutes of limitations on collection, and other suspended statutes referred to in sectIon
6330(e), will resume.
If. in accordance with the Appeals' determination, I tJntered into an offer in compromise, installment
agreement, or other collection alternative, I understand ttlat the IRS won't levy my property so long as t
comply with the terms of the Appeals detennination, unless levy action is part of the Appeals
determination. If I fail to abide by the terms of the Appeals' detE!rmination, the IRS may begin other
collection actions, including the filing of a lien, a levy, or both .
I don't waive my right under Appeals' retained juri5diction to receive another hearing with Appeals if I
disagree with the IRS over how It followed the Appeals determination.
o~~m ant 01 the Treasu:y • Intt'mal ReY8nue SeNice 	 FOml 12257-c (oeJ2000)
I don't vaive my right to retum to Appeals for another hearing If my circumstances change. I understand
that I must first exhaust my administrative remedies before I request the hearing.
I don't give LIP any other administrative appeal rights I'm entitled to. such as appeal rights under the
Collection Appeals Program (CAP).
Taxpayer Signature Date
=---~~~~--~--~~~--------~------
Spouse's Signature (If applicable) Date
Signature axpayer's Authorized 

Representative (If Applicable)
, ~. 

Summary Notice of Determination:
Appeals has v.med whether applicable laws and administr.aii~e procedures have been met, has
considered the issues raised, and has balanced the proposed col/ection action with the legitimate
concems that such action be no more intllsive than necessary as required by IRe Section 6330(C)(3).
The determInation of Appeals Is:
Appeals' determination is relief is granted from the Final Notice. Notice of Intent to Levy issued on your
55/200706,200712,200803,200806,200809,200812, 200903, and 200906 liabilities. Relief is granted
based on the currently not collectible eterminatlon made_ No collection action will be taken (except
o e 0 re un s untl It 16 etennined that collection action should resume. All balance due liabilities
will be included.
- -- -_._._--- - - '.---- '---Departmellt r:J the iree"ury • IntMTlal Revenue S.Nt~ Form,12257~ fO~'2COO)

TFRP1

  • 1.
    Tax Internal Revenue ServiceDepartment of the Treasury Memphis Appeals Campus PO Box 622 Stop 86 Memphis, TN 38101-0622 Employee ID Number:_ Tel: 901-786-_ Fax : 901-786 5 • Date: Contact Hours: 8:00-3:00 Refer Reply to: AP:FE:MECCEJ LEONARD ASHACK In Re: 1900 FOLSOM ST STE 104 BOULDER CO 80302 SI/EI~ Num!er; Ended: 06/2007 12/200703/200806/2008 09/2008 12/2008 03/2009 06/2009 Dear Mr. Ashack: We are sending you the enclosed material under the provisions of your power of attorney or other authorization we have on file. For your convenience, we have listed the name of the taxpayer to whom this material relates in the heading above. If you have any questions, please contact the person at the telephone number shown in the heading of this letter. Thank you for your cooperation. Sincerely, Appeals Team Manager Enclosures: Copy of Determination Letter
  • 2.
    Summary Notice ofDetermination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Suspension of l.evy Action Taxpayer Name(s): Address: Type of TexfTax F Tax Period(s): 08/2007, '2/2001, 03/2009,06/2008,09/2008, 12/2008.0312009, and 06/2Q09 Social SecuritylEmployer Identification Number(s): This waiver concems the following Collection Due Process (COP) Notice(s): _ Notice of Federal Tax lien Filing and Your Right to a Hearing (IRe Sectior'l 6320) ~ Notice of Intent to levy and Your Right to a Hearing (IRe Section 6330) I understand that IRC Sections 6320 and 6330 require the Office of Appeals ta issue a Notice of Determination after a CDP Hearing. Those sections also allow me 30 days to file a lawsuit with the appropriate court if I disagree with Appeals' determinalion. During that 30-day period and during any lawsuit filed during that 30-day period requesting review of the Appeals determination, the IRS may not Ie....,. to collect the taxes at issue. I agree that the Appeals determination shown below, as a summary Notice of Detenninat;on is appropriate and correct. I also knowingly and voluntarily waive the following rights: & I waive my right under Sections 6320 and 6330 to request judiCial review within 30 days of an Appeals Notice of Determination. • I waive the 30~ay suspension of levy action described in section 6330(e)(1). I understand that once I sign this waiver, and Appeals signs the Summary NotIce of Determination, the suspended statutes of limitations on collection, and other suspended statutes referred to in sectIon 6330(e), will resume. If. in accordance with the Appeals' determination, I tJntered into an offer in compromise, installment agreement, or other collection alternative, I understand ttlat the IRS won't levy my property so long as t comply with the terms of the Appeals detennination, unless levy action is part of the Appeals determination. If I fail to abide by the terms of the Appeals' detE!rmination, the IRS may begin other collection actions, including the filing of a lien, a levy, or both . I don't waive my right under Appeals' retained juri5diction to receive another hearing with Appeals if I disagree with the IRS over how It followed the Appeals determination. o~~m ant 01 the Treasu:y • Intt'mal ReY8nue SeNice FOml 12257-c (oeJ2000)
  • 3.
    I don't vaivemy right to retum to Appeals for another hearing If my circumstances change. I understand that I must first exhaust my administrative remedies before I request the hearing. I don't give LIP any other administrative appeal rights I'm entitled to. such as appeal rights under the Collection Appeals Program (CAP). Taxpayer Signature Date =---~~~~--~--~~~--------~------ Spouse's Signature (If applicable) Date Signature axpayer's Authorized Representative (If Applicable) , ~. Summary Notice of Determination: Appeals has v.med whether applicable laws and administr.aii~e procedures have been met, has considered the issues raised, and has balanced the proposed col/ection action with the legitimate concems that such action be no more intllsive than necessary as required by IRe Section 6330(C)(3). The determInation of Appeals Is: Appeals' determination is relief is granted from the Final Notice. Notice of Intent to Levy issued on your 55/200706,200712,200803,200806,200809,200812, 200903, and 200906 liabilities. Relief is granted based on the currently not collectible eterminatlon made_ No collection action will be taken (except o e 0 re un s untl It 16 etennined that collection action should resume. All balance due liabilities will be included. - -- -_._._--- - - '.---- '---Departmellt r:J the iree"ury • IntMTlal Revenue S.Nt~ Form,12257~ fO~'2COO)