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In response to the notice of determination, petitioner
mailed a letter dated March 30, 2002, to this Court that this
Court treated as a timely, but imperfect, petition appealing
respondent’s determination for 1990 through 1993. By order dated
April 5, 2002, this Court directed petitioner to file a proper
amended petition. On August 1, 2002, petitioner filed an amended
petition in which he alleged as follows:
(a) The Notice of Determination is invalid, as the
Appeals Team Manager whose name appears on the Notice
of Determination did not make a determination that lien
action against Petitioner should be sustained for any
of the years at issue.
(b) The Notice of Federal Tax Lien which forms the
basis of this case is invalid, as the Revenue Officer
whose name appears on the Notice of Federal Tax Lien
was not authorized to file nominee Notices of Federal
Tax Lien without the written approval of his direct
supervisor issued pursuant to �3421 of the Internal
Revenue Service Restructuring and Reform Act of 1998
(RRA ‘98).
(c) The Appeals Officer who conducted Petitioner’s
Collection Due Process (CDP) hearing had prior
involvement in Petitioner’s case, prior to the hearing
taking place, with respect to the tax for the tax
periods covered by the hearing, in violation of I.R.C.
�6320(b)(3), Treasury Regulation �301.6320-1(d)(1), and
Treasury Regulation �301.6320-1(e)(1).
(d) The Appeals Officer who conducted Petitioner’s
CDP hearing determined, before the said hearing was
concluded, that lien action against Petitioner was
appropriate, in violation of I.R.C. �6330(c)(3)(A),
I.R.C. �6330(c)(3)(B), and I.R.C. �6330(c)(3)(C) (each
by and through I.R.C. �6320(e)).
(e) Respondent erred by determining it was
appropriate to cause the filing, against certain real
property, of a nominee Notice of Federal Tax Lien with
respect to Petitioner. Respondent’s determination was
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