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Intent to Levy and Notice of your Right to a Hearing under
sections 6331 and 6330. On March 4, 1999, petitioner filed a
Request for a Collection Due Process Hearing. After respondent
conducted a hearing by telephone, respondent issued a notice of
determination. In the notice, respondent stated:
Your challenge to the appropriateness of the collection
action was that you felt the I.R.S. notice issued June
22, 1998, which showed the abatement for the premature
master file assessment showing nothing due on that
account, relieved you also of the non-master file
assessment made in accordance with the Tax Court’s
determination reflected in the decision document signed
by you and Judge Mary Ann Cohen and entered March 3,
1998. The notice reflects only internal accounting
changes. I.R.S. does not have authority to change the
Tax Court determination, and that was not the purpose
of the notice.
On October 8, 1999, petitioner filed a petition for Lien/Levy
Action under Code Section 6320(c) or 6330(d). In response to a
Court order, petitioner filed an Amended Petition for Lien or
Levy Action under Code Section 6320(c) or 6330(d) on November 29,
1999.4
Discussion
I. Summary Judgment
Respondent moved for summary judgment on the issue of
whether respondent’s determination to proceed with collection as
4 Petitioner filed a Motion for Leave to File an Amendment
to Petition (Embodying Amendment to Petition) in order to add his
wife, Mary L. Knotts, as a party-petitioner. Respondent objected
to the motion arguing that we lacked jurisdiction over Ms. Knotts
because a notice of determination was not issued to her. We
denied petitioner’s motion.
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