Anthony M. Davich - Page 12

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          Appeals officer’s June 18, 2001, letter transmitting the literal            
          transcripts for 1997 and 1998, and the transcripts themselves.              
               H.  Respondent’s Motion For Summary Judgment                           
               On June 14, 2002, respondent filed his Motion For Summary              
          Judgment And To Impose A Penalty Under I.R.C. Section 6673.                 
          Respondent contends that petitioner is barred under section                 
          6330(c)(2)(B) from challenging the existence or amount of his               
          underlying tax liability in this collection review proceeding               
          because petitioner received a notice of deficiency for the taxes            
          in question.  Respondent also contends that the Appeals officer’s           
          review of computer transcripts for petitioner’s accounts for the            
          taxable years 1997 and 1998 satisfied the verification                      
          requirement of section 6330(c)(1).  Finally, respondent contends            
          that petitioner’s behavior warrants the imposition of a penalty             
          under section 6673.                                                         
               By letter dated June 25, 2002, respondent’s counsel provided           
          petitioner with a Form 4340, Certificate of Assessments,                    
          Payments, and Other Specified Matters, pertaining to each of                
          petitioner’s accounts for the taxable years 1997 and 1998.                  
               On July 9, 2002, petitioner filed an Objection to                      
          respondent’s motion, alleging, inter alia, that the December 8,             
          1999, notice of deficiency was invalid because District Director            
          James J. Walsh “did not have any delegated authority to send out            
          the Deficiency Notice”, that he never received “the statutory               

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