Daniel E. Duncan - Page 8

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          ments, contentions, arguments, and requests that the Court finds            
          to be frivolous and/or groundless.7                                         
               On May 14, 2002, the settlement officer held an Appeals                
          Office hearing with petitioner with respect to the notice of tax            
          lien and notice of intent to levy.  Prior to the Appeals Office             
          hearing, the settlement officer gave petitioner Form 4340,                  
          Certificate of Assessments, Payments, and Other Specified Matters           
          (Form 4340), with respect to each of petitioner’s taxable years             
          1997 and 1998.                                                              
               On July 30, 2002, the Appeals Office issued to petitioner a            
          notice of determination concerning collection action(s) under               
          section 6320 and/or 6330 (notice of determination).  An attach-             
          ment to the notice of determination stated in pertinent part:               
               Verification of Legal and Procedural Requirements                      
               The Secretary has provided sufficient verification that                
               the requirements of any applicable law or administra-                  
               tive procedure have been met.                                          
               Certified account transcripts, Forms 4340, were re-                    
               quested and reviewed along with the administrative                     
               return files for 1997 and 1998. * * *                                  
                  *       *       *       *       *       *       *                   
               The collection due process hearing was held on May 14,                 

               7Petitioner’s May 8, 2002 letter contained statements,                 
          contentions, arguments, and requests that are similar to the                
          types of statements, contentions, arguments, and requests con-              
          tained in the 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, T.C. Memo. 2003-46;            
          Smith v. Commissioner, T.C. Memo. 2003-45.                                  

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