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income taxes of $83,087.85 for the taxable years 1993, 1994, and
1995. On May 24, 1999, petitioners filed a Form 12153, Request
for a Collection Due Process Hearing,3 in which they raised the
following issue regarding the validity of the assessments made by
respondent:
I do not agree with the collection action of levy and
notice of intent to levy 4-30-99. The basis of my
complaint is what I believe to be the lack of a valid
summary record of assessment pursuant to 26 CFR
�301.6203-1. Without a valid assessment there is no
liability. Without a liability there can be no levy,
no notice of intent to levy, nor any other collection
actions.
On September 2, 1999, the Appeals officer wrote a letter to
petitioners indicating that the validity of the assessments had
been verified and attached a Form 4340, Certificate of
Assessments and Payments, which clearly shows that the
assessments in question were made and remained unpaid. The
Appeals officer concluded the letter stating: “If you wish to
discuss other matters, such as resolution of the liability please
contact me by September 16, 1999. Otherwise, we will issue a
determination”. Petitioners made no response to this letter. No
further proceedings or exchange of correspondence occurred prior
to the Appeals officer’s determination.
3Various IRS forms refer to the Appeals hearing that is
contemplated by sec. 6330(b) as a “collection due process” or
“CDP” hearing.
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