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Petitioner knew that he had the right to contest
respondent’s deficiency determination by filing a petition for
redetermination with this Court.2 However, petitioner chose not
to do so. Accordingly, on March 6, 2000, respondent assessed the
determined deficiency and accuracy-related penalty, as well as
statutory interest. On that same day, respondent sent petitioner
a notice titled “WE CHANGED YOUR ACCOUNT”, informing him that he
had a liability for 1997 and requesting that he pay it. By
letter dated March 20, 2000, petitioner acknowledged receipt of
this notice but failed to pay the amount owing.
On April 10, 2000, respondent sent petitioner a second
notice of balance due for 1997. Petitioner failed to pay the
amount owing.
C. Respondent’s Final Notice and Petitioner’s Response
On August 3, 2000, respondent mailed to petitioner a Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing in respect of his outstanding tax liability for 1997.
On August 18, 2000, petitioner filed with respondent a Form
12153, Request for a Collection Due Process Hearing. Petitioner
requested verification from the Secretary that all applicable
2 In this regard, petitioner’s letter dated Dec. 27, 1999,
stated in pertinent part as follows: “The notice also tells me
that if I want to ‘contest this deficiency in court before making
any payment’, that I must ‘file a petition with the United States
Tax Court’.”
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Last modified: May 25, 2011