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for a Collection Due Process Hearing,2 and raised only the
following issue:
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.[3]
On September 2, 1999, the Appeals officer wrote a letter to
petitioners indicating that the validity of assessments had been
verified and attached a Form 4340, Certificate of Assessments and
Payments, which clearly shows that the assessments in question
2Various IRS forms refer to the Appeals hearing that is
contemplated by sec. 6330(b) as a “collection due process” or
“CDP” hearing.
3The Form 12153, Request for a Collection Due Process
Hearing, was attached to a cover letter dated May 24, 1999, from
petitioners’ representative, Thomas W. Roberts, which stated:
The basis of my complaint is the perceived lack of a
valid summary record of assessment pursuant to 26 CFR
�301.6203-1. Without a valid assessment there is no
liability. I will need to receive a copy of the
summary record of assessment signed by the assessment
officer. You may send one to me or send me the
necessary forms to subpoena the document along with the
assessment officer’s name and address for delivery of
the subpoena. Upon receipt of that document I will
have several questions to ask the assessment officer.
I assume this can be done in the form of
interrogatories. Please forward the procedures for the
interrogatories and subsequent depositions of any
witnesses that I may wish to call.
Mr. Roberts also asked for copies of the “levy” or “levies”.
However, whether respondent can make such “levies” is the issue
before us.
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Last modified: May 25, 2011