Thomas and Iris Tilley - Page 7




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          conference took place on April 15, 1999, the date the second                
          request was received by Mr. Wilson.  In a May 17, 1999, letter              
          petitioners referred to the telephone conference with an Appeals            
          Officer and, among other things, requested a person-to-person               
          hearing.  In a September 16, 1999, letter, petitioners                      
          acknowledged that, during a telephone conference Mr. Tilley                 
          initially agreed with an IRS official that a face-to-face hearing           
          would not be necessary, but upon further reflection, petitioners            
          later requested a person-to-person hearing in their May 17, 1999,           
          letter.                                                                     
               On May 26, 1999, respondent issued two notices of                      
          determination, one to petitioners for the taxable years 1991 and            
          1992, and one to Mr. Tilley for the taxable years 1994 and 1995.            
          Nothing in the notices of determination leads us to conclude that           
          the determinations were invalid.  We find that the notices of               
          determination clearly embody the Appeals Officer’s determinations           
          that collections by way of levy may proceed.  Thus, regardless of           
          whether petitioners were given an appropriate hearing                       
          opportunity, there was a valid determination.  We recently held             
          that, in determining the validity of a notice of determination              
          for jurisdictional purposes, we shall not look behind such a                
          notice in order to ascertain whether the taxpayer was afforded an           
          appropriate hearing with respondent’s Appeals Office.  Lunsford             
          v. Commissioner, 117 T.C. 159, 164-165 (2001).  Consistent with             






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