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summary judgment, and a hearing on that motion was held at the
Court’s April 29, 2002, Denver, Colorado, trial session.
Petitioners argue that as a matter of law respondent’s assessment
of tax is invalid and without merit and that respondent should
not be allowed to proceed with collection.
Background
On July 9, 1999, respondent mailed a statutory notice of
deficiency to petitioners determining a $1,864 income tax
deficiency for 1997 and an accuracy-related penalty under section
6662(a) and (b)(1) in the amount of $96.80. In response to the
notice, petitioners did not file a petition with this Court and
instead mailed a letter, containing their disagreement, to the
respondent’s service center which had mailed the notice. After
expiration of the appropriate statutory period, respondent
assessed the deficiency and, on January 3, 2000, mailed a notice
and demand for payment to petitioners. On July 31, 2000,
respondent mailed notification to petitioners of intent to levy
with respect to the 1997 tax liability. On March 1, 2001,
respondent mailed petitioners a Final Notice--Notice of Intent to
Levy and Notice of Your Right to a Hearing, with enclosures
pursuant to the requirements of section 6330(a).
Petitioners timely requested a Collection Due Process
Hearing and raised the following questions in their request: (1)
Whether their return filed with respondent had already shown the
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