-6-
12153, the first for 1990, 1991, and 1992, and the second for
1995. Petitioner signed the letter, but he did not sign the
Forms 12153. In that letter, petitioner requested a Hearing and
stated the following disagreement with the proposed levy:
this letter constitutes my request for a Collection Due
Process Hearing, as provided for in Code Sections 6320
and 6330, with regards to the Final Notice - Notice of
Intent to Levy at issue * * *
Since Section 6330 (c) (1) requires that “The
appeals officer shall at the hearing obtain
verification from the Secretary that the requirements
of any applicable law or administrative procedure have
been met,” I am requesting that the appeals officer
have such verification with him at the Collection Due
Process Hearing and that he send me a copy such
verification within 30 days from the date of this
letter. In the absence of any such hearing, and if you
fail to send me the requested Treasury Department
Regulations and Delegation Orders within 30 days from
the date of this letter, then I will consider this
entire matter closed. If you do attempt to take any
enforcement action against me without according me the
hearing requested, and without sending me the
documentation requested, you will be violating numerous
laws which I will identify in a 7433 lawsuit against
you and the government.
On April 12, 2001, the Ogden Service Center returned the
requests to petitioner and Ms. Craig because the Forms 12153 were
not signed. Two identical letters with respect to 1990, 1991,
1992, and with respect to 1995, sent to petitioner with Forms
12153 stated:
We are returning your Form 12153, Request for a
Collection Due Process Hearing, because you did not
sign it. If you have not been able to work out a
solution to your tax liability and still want to
request a hearing with the IRS Office of Appeals, you
need to complete and sign the Form 12153.
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