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At the hearing, petitioner’s then counsel Edward T. Perry
(who represented petitioner through trial of this action but was
permitted to withdraw at the conclusion of the testimony and
before briefs were due) raised the following issues:
a) the filing of the Notice of Federal Tax Lien created
a hardship for petitioner;
b) the filing of the lien was not justified because the
IRS failed to provide clear notice to petitioner of an
intention to file a Notice of Federal Tax Lien in
advance of the lien filing;
c) the underlying assessment for 1995 was invalid
because the statute of limitations on assessment had
expired prior to assessment;
d) the underlying assessments for 1995 and 1997 were
invalid because the notices of deficiency were not
mailed to petitioner’s last known address;
e) the notice and demand for payment issued for each of
the tax years 1995 and 1997 were invalid in that such
notices were not mailed to petitioner’s last known
address and were issued during a stay of collection
imposed by the Taxpayer Advocate;
f) the lien filing was defective in that it included
the amount of a failure to file penalty for 1995, and
the IRS had abated a previously assessed delinquency
penalty; and
g) the lien filing was defective in that it included
1997, and petitioner did not recall an examination for
that period.
While the Appeals process was in effect, the IRS issued
Certificates of Subordination to permit petitioner to refinance
his residential property on August 14, 2000, and again on
July 31, 2001.
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