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respondent issued a notice of deficiency with respect to La
Botica’s 1995 taxable year. The notice reflected a deficiency
attributable in large part to a determination of unreported
income and a penalty under section 6663(a) on account of fraud.
Then, on June 24, 1999, respondent issued to Mr. Ahmed and
his wife in their individual capacities notices of jeopardy
assessment pursuant to section 6861 for the taxable years 1995
through 1998. Section 6861(a) provides for immediate assessment
of taxes in the event that the Secretary believes assessment or
collection of a deficiency will be jeopardized by delay. In
contesting this action, Mr. Ahmed subsequently filed a complaint
in the U.S. District Court for the Central District of California
seeking judicial review of the jeopardy assessment. A hearing on
the matter was held by the District Court judge in August of 1999
and culminated with oral findings of fact and conclusions of law
wherein the court found and concluded that the assessment met the
criteria of section 7429(b)(3). In connection with this
proceeding, Hussein Darwish filed an affidavit, was called as a
witness on behalf of respondent, and was subjected to cross-
examination by counsel for Mr. Ahmed. Mr. Darwish was employed
by Mr. Ahmed at La Botica from August of 1996 until April of
1998, and his testimony related primarily to his experiences with
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