Luis A. Cortes - Page 6




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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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