Stephen G. Elek - Page 4

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          the Form 12153, petitioner alleged that the proposed levy was               
          invalid for the following reasons:                                          
               Included with the Notice of Intent to Levy there was no                
               Assessment certificate--which means that no certifying                 
               officer is willing to accept responsibility (or                        
               liability) for the alleged liability.  This fact denies                
               me my opportunity for a meaningful hearing.  Unless or                 
               until an assessment officer executes an assessment                     
               certificate in compliance with 26 CFR 301.6203-1, I am                 
               being deprived of PROCEDURAL due process.                              
               On July 25, 2001, an Appeals officer of respondent sent                
          petitioner a letter scheduling a face-to-face meeting for August            
          16, 2001.  Enclosed with the letter were Forms 4340, Certificates           
          of Assessments, Payments, and Other Specified Matters, covering             
          the assessments of petitioner’s liabilities for 1995, 1996, and             
          1997, which the letter stated were provided in response to                  
          petitioner’s request.  On August 13, 2001, petitioner sent                  
          respondent a letter requesting that the hearing be conducted                
          through written correspondence.  On August 20, 2001, the Appeals            
          officer sent petitioner a letter indicating that she would                  
          conduct the hearing through correspondence as petitioner had                
          requested, and requesting that petitioner submit any additional             
          materials or issues that he wished to be considered.  No response           
          was received to the Appeals officer’s letter.                               
               On November 21, 2001, respondent issued a Notice of                    
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 (notice of determination) with respect to the unpaid            
          liabilities for 1995, 1996, and 1997.  The notice of                        





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