Michael Craig v. Commissioner - Page 7




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                    If we do not hear from you by May 3, 2001, we may                 
               take enforcement action without notifying you further.                 
               On May 6, 2001, the Ogden Service Center received from                 
          petitioner two signed Forms 12153 for 1990, 1991, and 1992, and             
          for 1995, respectively, which stated:                                       
                    This Form 12153 WAS NOT SIGNED VOLUNTARILY, but                   
               UNDER DURESS, not wishing to give the I.R.S. or it’s                   
               agents any cause to deny or delay the Due Process                      
               Hearing guaranteed to me by law as per I.R.C. Section                  
               6330.  My signature on this document DOES NOT give even                
               TACIT AGREEMENT that the “statutory period of                          
               limitations for collection be suspended during the                     
               Collection Due Process Hearing and any subsequent                      
               judicial review”.                                                      
               On September 28, 2001, the Appeals officer held with                   
          petitioner an equivalent hearing.  At the equivalent hearing, the           
          Appeals officer explained to petitioner that it was an equivalent           
          hearing and not a Hearing.  The Appeals officer then reviewed and           
          showed to petitioner Forms 4340, Certificate of Assessments,                
          Payments and Other Specified Matters.  The Forms 4340 were dated            
          July 17, 2001, and were for 1990, 1991, 1992, and 1995.  On                 
          September 28, 2001, after the equivalent hearing, the Appeals               
          officer sent the Forms 4340 to petitioner.                                  
               On October 27, 2001, the Appeals officer issued to                     
          petitioner a “Decision Letter Concerning Equivalent Hearing Under           
          Section 6320 and/or 6330" (i.e., the decision letter) for 1990,             
          1991, 1992, and 1995.  The decision letter sustained the proposed           
          collection action against petitioner.  The decision letter stated           
          that petitioner did not have the right to judicial review of the            





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