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tax and interest due in the amounts of $2,828 and $1,002.54,
respectively. It appears that petitioner paid the tax due in the
amount of $2,828. In any event, respondent subsequently mailed a
Notice of Intent to Levy to petitioner listing an "additional
penalty and interest" due for 1991 in the amount of $1,089.30.
In response to the Notice of Intent to Levy, petitioner
wrote to the Internal Revenue Service Problem Resolution Office
contending that the Form 4549 that he executed constitutes a
binding contract under which respondent agreed that petitioner
would not be liable for statutory interest. The Problem
Resolution Office responded to petitioner's inquiry by letter
indicating the statutory interest must be assessed on all
deficiencies.
Following these developments, petitioner filed a petition
with the Court seeking a redetermination of the interest listed
as due and owing in respondent's Notice of Intent to Levy.2 In
addition, petitioner filed a Motion to Restrain Collection
asserting that respondent is improperly attempting to collect the
interest in dispute in this case.
Respondent filed a Motion to Dismiss for Lack of
Jurisdiction asserting that the Court lacks jurisdiction in this
case on the grounds that: (1) Respondent did not issue a notice
2 At the time the petition was filed, petitioner resided in
West Palm Beach, Florida.
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