Robert Gunselman - Page 6

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          and that a notice and demand for payment had been made.  The                
          Appeals officer reviewed petitioner’s joint returns for the                 
          relevant years, the notice of deficiency for 1997, the Forms                
          12153 that petitioner had filed, the administrative files for the           
          years 1995 through 1999, the case history, and a 14-page fax                
          transmittal from petitioner.  The Appeals officer determined that           
          all applicable laws and administrative procedures had been met.             
          On March 12, 2002, the Internal Revenue Service (IRS) Office of             
          Appeals issued a notice of determination sustaining the lien                
          filings6 and the proposed levy action.                                      
               Petitioner filed a petition on April 3, 2002, in which he              
                    a) At the CDP hearing the appeals officer provided                
               no proof that the notice sent to the plaintiff                         
               notifying him of his right to a CDP hearing was sent by                
               anyone delegated by the Secretary to do so (as required                
               by 6330(a)(1)[)], and it is the plaintiff’s contention                 
               that no such delegation of authority exists.                           
                    b) At the hearing the appeals officer violated the                
               law by not “presenting” plaintiff with the                             
               “verification from the secretary” as required by the                   
               Code Sections 6330(c)(1) and 6330(c)(3)(A), and it is                  
               the plaintiff’s contention that no such “verification                  
                    c) No statutory Notice and Demand for payment was                 
               ever sent to plaintiff in connection with the taxes and                
               or penalty at issue in accordance with the provisions                  

               6The notice of determination released the lien filing with             
          respect to the 1995 and 1996 tax liabilities since those taxes              
          were paid in full.  The notice determined that the lien filing              
          with respect to the 1997, 1998, and 1999 tax liabilities should             
          be maintained.                                                              

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