John Thurman Horejs - Page 6

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          determined that it “should not restrict the appropriate                     
          collection action.”                                                         
               F.  Petitioner’s Petition                                              
               On August 2, 2001, petitioner filed with the Court a                   
          petition for lien or levy action seeking review of respondent’s             
          notice of determination.2  On October 12, 2001, petitioner filed            
          an amended petition which includes allegations that:  (1) The               
          Appeals officer failed to obtain verification from the Secretary            
          that the requirements of any applicable law or administrative               
          procedure were met as required under section 6330(c)(1); and (2)            
          petitioner never received a notice and demand for payment of the            
          disputed taxes.                                                             
               G.  Respondent’s Motion for Summary Judgment                           
               As indicated, respondent filed a Motion For Summary Judgment           
          And To Impose A Penalty Under I.R.C. Section 6673 asserting that            
          there is no dispute as to a material fact and that respondent is            
          entitled to judgment as a matter of law.  In particular,                    
          respondent contends that because petitioner received the notice             
          of deficiency dated October 7, 1999, he cannot challenge the                
          existence or amount of his underlying tax liabilities for 1995              
          and 1996 in this proceeding.  Respondent further contends that              
          the Appeals officer’s review of transcripts of account, including           

               2  At the time that the petition was filed, petitioner                 
          resided in Burley, Idaho.                                                   

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