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On September 7, 2000, the Appeals officer issued petitioner
a Notice of Determination Concerning Collection Action Under
Section 6320 and/or 6330. Therein, the Appeals officer
determined that the requirements of all applicable laws and
administrative procedures were met. With respect to the issues
raised by petitioner, the Appeals officer determined that: (1)
The validity of the assessments of petitioner’s taxes for 1984
through 1987 need not be established by a Form 23C, but may
instead be shown by means of a Form 4340; (2) that notices of
deficiency were unnecessary with respect to the years in issue
because petitioner had consented to assessment by executing Forms
4549;3 (3) that the Form 900 signed by petitioner was a valid
extension of the period of limitations on collections; and (4)
that petitioner’s transcript indicated the levy issued to his
employer on March 18, 1997, was preceded by three notices. In
addition, the Appeals officer determined that consideration of
alternative means of collection was prevented by petitioner’s
continued challenges to the validity of the assessments. The
determination concluded that enforced collection was appropriate.
On October 7, 2000, petitioner filed suit in the U.S.
District Court for the Western District of Texas, El Paso
3 The Appeals officer examined Forms 4549 executed by
petitioner for 1984 and 1985 and, while not retrieving such forms
for 1986 and 1987, noted that the latter 2 years involved the
same adjustment to filing status as the earlier years and were
audited and closed at the same time.
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