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intent to levy, petitioners filed Form 12153, Request for a
Collection Due Process Hearing (Form 12153), and requested a
hearing with respondent’s Appeals Office (Appeals Office) with
respect to petitioners’ taxable year 1991, petitioners’ unpaid
liabilities for 1995, 1996, 1997, and 1998, and the frivolous
return penalty under section 6702 with respect to petitioners’
taxable year 1999. In that form, petitioners stated that they
intended to make an audio recording of their Appeals Office
hearing. Petitioners attached a document to their Form 12153
(petitioners’ attachment to Form 12153) that contained state-
ments, contentions, arguments, and requests that the Court finds
to be frivolous and/or groundless.5
In response to petitioners’ Form 12153, a settlement officer
with the Appeals Office (settlement officer) sent a letter dated
July 23, 2002, which stated in pertinent part:
I have scheduled the hearing you requested on this case
for the date and time shown above [August 29, 2002].
* * *
* * * * * * *
I have requested certified transcripts showing the
assessments, and plan to have copies for you at the
hearing. * * * Further, no audio or stenographic re-
cordings are allowed on Appeals cases effective as of
5Petitioners’ attachment to Form 12153 contained statements,
contentions, arguments, and requests that are very similar to the
statements, contentions, arguments, and requests contained in the
attachments to Forms 12153 filed with the Internal Revenue
Service by certain other taxpayers with cases in the Court. See,
e.g., Flathers v. Commissioner, T.C. Memo. 2003-60.
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Last modified: May 25, 2011