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filing the notice of Federal Tax Lien, and proposed enforcement
actions, including levies, are upheld.”
G. The Petition
On August 15, 2002, petitioner filed with the Court a
petition challenging (1) respondent’s deficiency determinations
for the taxable years 1996 and 1997 as set forth in the notice of
deficiency dated February 9, 2000, and (2) the decision letter
dated July 12, 2002.4 The petition includes a number of
attachments, including a copy of the notice of deficiency, which
is stamped “REFUSED FOR FRAUD F.R.C.P. 9(b)”. The petition also
includes statements indicating that petitioner is challenging the
validity of the notice of deficiency.5 With regard to the
decision letter dated July 12, 2002, the petition states in
pertinent part:
Because the final notice of intent to levy * * * sent
to Petitioner was not sent by the Secretary or his
authorized delegate, even though petitioner’s appeal
was filed after the 30 day time period, it is still
timely, and the Appeals Office determination to only
grant petitioner an equivalency hearing was in error.
4 At the time that the petition was filed, petitioner
resided in Celina, Ohio.
5 The petition states in pertinent part: “Exhibit A: note
that deficiency notice is not signed by Secretary”; and “no
notice of deficiency was sent by the Secretary or his authorized
delegate”.
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