Daniel E. Duncan - Page 6

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          regarding notice of intent to levy (petitioner’s attachments to             
          Form 12153 regarding notice of levy) that contained statements,             
          contentions, arguments, and requests that the Court finds to be             
          frivolous and/or groundless.6                                               
               On April 10, 2002, a settlement officer with the Appeals               
          Office (settlement officer) sent petitioner a letter (settlement            
          officer’s April 10, 2002 letter).  That letter stated in perti-             
          nent part:                                                                  
               I have scheduled the Collection Due Process hearing you                
               requested on this case for the time and date shown                     
               above [May 14, 2002]. * * *                                            
                  *       *       *       *       *       *       *                   
               Appeals’ jurisdiction to hear your case is specified in                
               the Internal Revenue code [sic], Sections 6320 and                     
               6330, and the related federal regulations.  Appeals                    
               will consider the appropriateness of the proposed                      
               collection action, spousal defenses, and collection                    
               alternatives.  If you received a statutory notice of                   
               deficiency * * * you may not raise as an issue the                     
               amount or existence of the underlying assessment. * * *                
               I am also enclosing Forms 2866, Certificate of Official                
               Record, and Forms 4340, Certificate of Assessment for                  
               the Forms 1040EZ for the 1997 and 1998 tax years,                      
               * * *.  These documents meet the verification require-                 
               ments under IRC �6330(c)(1).  Your request for addi-                   
               tional information should be made under the Freedom of                 
               Information Act through the Disclosure Officer located                 
               at the Internal Revenue Service, 210 E. Earll, Phoenix,                
               Arizona 85012.                                                         

               6Petitioner’s attachments to Form 12153 regarding notice of            
          intent to levy are similar to the types of attachments to Forms             
          12153 filed with the Internal Revenue Service by certain other              
          taxpayers with cases in the Court.  See, e.g., Copeland v.                  
          Commissioner, supra; Smith v. Commissioner, supra.                          

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