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15,261. On June 3, 1999, petitioner sent a Collection Appeal
Request, Form 9423, to respondent regarding her income tax
liabilities for 1993, 1994, and 1995. In an attachment to the
form requesting a “CAP hearing”, petitioner states that she
accepts the offer of a “Collection Due Process Hearing”. The
only offer of a collection due process hearing by respondent was
contained in the notice that respondent mailed to petitioner on
February 1, 1999, regarding her unpaid 1994 and 1995 income tax
liabilities.
In response to petitioner’s Collection Appeals Request of
June 3, 1999, respondent sent a letter to petitioner dated
September 30, 1999, which denied the request. The denial of the
request pertained only to amounts due with respect to
petitioner’s income tax liabilities for 1994 and 1995. (As
previously mentioned, there is no unpaid liability for 1993.)
This letter was not, and did not purport to be, a notice of
determination pursuant to section 6330. The petition that gives
rise to this case was filed on October 29, 1999.
Discussion
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
collect such tax by levy upon property belonging to the taxpayer.
In the Internal Revenue Service Restructuring and Reform Act of
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