Robert R. Villwock - Page 8

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          liability for 1997.  In the notice, the Appeals Office concluded            
          that respondent’s determination to proceed with collection by way           
          of levy should be sustained.                                                
               F.  Petitioner’s Petition and Motion To Dismiss                        
               On August 16, 2001, petitioner filed with the Court a                  
          Petition for Lien or Levy Action seeking review of respondent’s             
          notice of determination.3  The petition includes the following              
          allegations:  (1) The Appeals officer failed to obtain                      
          verification from the Secretary that the requirements of any                
          applicable law or administrative procedure were met as required             
          under section 6330(c)(1); (2) the Appeals officer failed to                 
          provide petitioner with a copy of the tax return from which the             
          assessments were made or a copy of Form 23C; and (3) the Appeals            
          officer failed to demonstrate that petitioner received a valid              
          notice of deficiency or notice and demand for payment.                      
               Concurrently with the filing of his petition, petitioner               
          filed a motion to dismiss for lack of jurisdiction in which he              
          asked the Court to “declare as invalid the determination at                 
          issue, since the appeals officer issued the determination without           
          providing, at the hearing, numerous documents and supporting                
          evidence”.  Petitioner attached to his motion a Memorandum                  

               3  At the time that the petition was filed, petitioner                 
          resided in Las Vegas, Nevada.                                               

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