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Notice-–Notice of Intent to Levy is invalid because it was not
signed by the Secretary.
G. Respondent’s Motion for Summary Judgment
As indicated, respondent filed a Motion For Summary Judgment
And To Impose A Penalty Under I.R.C. Section 6673 asserting that
there is no dispute as to a material fact and that respondent is
entitled to judgment as a matter of law. In particular,
respondent contends that because petitioner received the notices
of deficiency dated February 5, 1999, and March 24, 2000, he
cannot challenge the existence or amount of his underlying tax
liabilities for 1996 and 1998 in this proceeding. Respondent
further contends that the Appeals officers’ review of Forms 4340
with regard to petitioner’s accounts for 1996 and 1998 satisfied
the verification requirement imposed under section 6330(c)(1) and
demonstrates that petitioner was issued a notice and demand for
payment for both of the years in question. Finally, respondent
contends that petitioner’s behavior warrants the imposition of a
penalty under section 6673.
Petitioner filed an objection to respondent’s motion.
Thereafter, pursuant to notice, respondent’s motion was called
for hearing at the Court’s motions session in Washington, D.C.
After the hearing, respondent filed a supplement to his motion
for summary judgment addressing petitioner’s challenge to the
validity of the Final Notice-–Notice of Intent to Levy.
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