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me with a copy of an amended return for 1999 claiming
you had no statutory income to report and are entitled
to a refund.
Attached to the Form 12153, Request for a Collection
Due Process Hearing you attached a page disputing the
authority of the Service to assess and collect income
tax. At the hearing you stated you did not believe you
received the Statutory Notice of Deficiency issued for
1995 yet per the records in the file the address the
statutory notice was sent to you was your last known
address. No evidence was provided to show it was not
your last known address. You did not petition so the
amount per the statutory notice was assessed. The
assessment is valid. As for the 1999 1040 it was
originally filed with income tax owing. An assessment
was made based on the 1040 filed. The assessment is
valid.
At the hearing, the Appeals Officer attempted to dis-
cuss collection alternatives but you stated that your
collection alternative would be to full [sic] pay if it
could be proven to you that you owed it. You did not
raise any other collection alternatives.
Balancing Efficient Collection
You received all required notices. You were given the
opportunity at the hearing to arrange for payment of
the liability but you neglected to do so. You have
neglected or refused to pay. It is Appeals determina-
tion that the government should be allowed to proceed
with its proposed enforcement action, its intent to
levy. Lacking your cooperation, the proposed collec-
tion action balances the need for efficient collection
with your concern that any collection action be no more
intrusive than necessary.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
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Last modified: May 25, 2011