Joseph D. and Wanda S. Lunsford - Page 5




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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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