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D. Respondent’s Final Notice and Petitioner’s Response
On October 12, 2000, respondent mailed to petitioner a Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing. The Final Notice was issued in respect of petitioner’s
outstanding liability for 1997.
On October 31, 2000, petitioner filed with respondent Form
12153, Request for a Collection Due Process Hearing. The request
included, inter alia, a challenge to the existence of the
underlying tax liability for 1997 on the ground that petitioner
was never informed of “the statute that makes me ‘liable to pay’
the taxes at issue”. In this regard, petitioner alleged that “I
did not receive a (valid) notice of deficiency in connection with
the year at issue.”
E. The Appeals Office Hearing
By letter dated May 9, 2001, respondent’s Appeals officer
wrote to petitioner to schedule an administrative hearing
pursuant to petitioner’s October 31, 2000 request. In his
letter, the Appeals officer stated, in part, as follows:
I have verified the validity of the assessment through
the examination of a complete computer transcript.
Enclosed are copies of transcripts of your accounts for
the periods at issue. I have no further legal
obligation to consider any challenge to the validity of
the assessment in the absence of independent proof that
the assessment was defective in some manner.
On June 14, 2001, petitioner attended an administrative
hearing conducted by the Appeals officer. At the hearing,
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