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petitioner sent to the Internal Revenue Service an Amended U.S.
Individual Income Tax Return for 1995. The address listed on the
amended return is 359 Greenway Drive, Pacifica, California 94044.
On October 13, 1999, respondent mailed to petitioner a
Notice of Intent to Levy and Notice of Your Right to a Hearing,
pursuant to sections 6330(a) and 6331(d)(2), pertaining to
petitioner’s 1995 Federal income tax liability. At a time not
specified in the record, petitioner requested a section 6330
hearing in this case, based upon the above-mentioned notice of
intent to levy, dated October 13, 1999.
In a Notice of Determination Concerning Collection Action(s)
Under Section 6320 and/or 6330, dated May 22, 2000, the Appeals
Office of the Internal Revenue Service, San Jose, California,
advised petitioner:
Summary of Determination
The taxpayer questions the validity of the tax
assessment because he feels that his employer provided
two different W-2's when there should have only been
one. However, there has been no evidence provided to
show that his employer(s) made a mistake. The two W-
2's were for different amounts and were sent in by two
different business entities with different employer
identification numbers. The taxpayer was provided an
opportunity to file an administrative appeal of the tax
adjustment but did not claim the Notice of Deficiency
which was mailed certified to the correct address. The
Problem Resolution Office also reviewed this case and
advised the taxpayer that he needed to secure a
corrected W-2 if in fact there was a mistake made. The
taxpayer will not be provided with a reconsideration of
the tax assessment by the Examination Division.
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