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Mr. Fusaro with the Secretary of State in California,
or indeed anywhere in California.
Attached to the letter was a copy of the bankruptcy petition and
a printout of the liens that Avery obtained from either Westlaw
or Lexis.
Around February 28, 2001, Hsieh met with Avery. Hsieh
understood that there was an issue regarding the validity of the
tax liens. Hsieh examined the tax liens that had been filed in
Florida and did not ask any questions about them. Hsieh also
reviewed the cases that Avery provided regarding petitioner’s
position and conducted his own independent research. To verify
assessments, Hsieh reviewed petitioner’s case file; the
Forms 4340, Certificate of Assessments, Payments, and Other
Specified Matters; and the internal IRS transcripts. During the
hearing, Avery did not raise the issue of petitioner’s residence
in 1996.
At the conclusion of the hearing, Hsieh sustained the IRS’s
right to proceed to levy on exempt assets that petitioner owned
prior to his bankruptcy discharge, and the Commissioner issued
the notice of determination. Hsieh found in pertinent part as
follows:
In this case the Collection employee has provided
verification that all statutory, regulatory and
administrative requirements have been met before the
levy action was proposed. * * * The taxpayer’s attorney
claimed that the chapter 7 personal bankruptcy
discharged all tax liabilities of the taxpayer on
October 30, 2000, and the Service did not perfect the
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