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On October 24, 2002, respondent sent petitioners a Notice Of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (notice of determination) with regard to their tax
liabilities for 1992 and 1993. In the notice of determination,
the Appeals Office stated that respondent’s determination to
proceed with collection by way of levy should be sustained.
D. Petitioners’ Petition
On November 22, 2002, petitioners filed a Petition for Lien
or Levy Action Under Code Section 6320(c) or 6330(d) (the
petition). In the petition, petitioners allege as follows:
We claim we do not owe these taxes. Upon several
requests to the Internal Revenue Service they were
unable to support their claim to Notice of Deficiency
with any documentation (other than a transcript). My
accountant has disposed of these records as well as
Barbara and myself, the Petitioners.
E. Pretrial Developments
After this case had been calendared for trial, respondent
filed a Motion For Summary Judgment (the motion). In the motion,
respondent alleged that “The sole issue presented in this case is
whether petitioners are precluded from challenging the liability
they asserted on their originally filed returns in a Collection
Due Process hearing.” Relying on section 6330(c)(2)(B),
respondent took the position that petitioners were precluded, as
a matter of law, from challenging the liabilities reported by
them on their 1992 and 1993 returns.
Respondent attached to his motion, inter alia, copies of
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