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petitioner filed with the Court a petition for lien or levy
action seeking review of respondent’s notice of determination.3
At the time that the petition was filed, petitioner resided in
Allegan, Michigan. Sheila Mudd did not join in filing the
petition.
As indicated, respondent maintains 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 the
Appeals officer’s review of transcripts of account with regard to
petitioner’s account for 1992 to 1997 and 1999 satisfied the
verification requirement imposed under section 6330(c)(1) and
demonstrates that petitioner was issued a notice and demand for
payment for each of those years.
Petitioner filed an objection to respondent’s motion.
Thereafter, pursuant to notice, respondent’s motion was called
for hearing at the Court’s motions session in Washington, D.C.
Discussion
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
3 The petition was delivered to the Court in an envelope
bearing a timely U.S. Postal Service postmark dated Dec. 14,
2001. See sec. 6330(d). We attribute the delay in the delivery
of the petition to the Court to delays associated with the
anthrax contamination that occurred at the U.S. Postal Service’s
Brentwood facility in Oct. 2001.
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