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On November 30, 2001, petitioner filed with respondent Form
12153, Request for a Collection Due Process Hearing.3 The
request, which listed petitioner’s Las Vegas address, was
accompanied by a two-page typewritten statement that acknowledged
receipt of the foregoing Notice of Federal Tax Lien Filing and
Your Right to a Hearing Under IRC 6320. The statement included,
inter alia, a challenge to the existence of the underlying tax
liability for 1998, as well as allegations including: (1)
Petitioner never received a “valid” notice of deficiency or a
“statutory” notice and demand for payment and (2) the Appeals
officer failed “to identify the statute that makes me ‘liable to
pay’ the taxes at issue”. Petitioner also requested verification
from the Secretary that all applicable laws and administrative
procedures were followed with regard to the assessment and
collection of the tax liability in question.
D. The Appeals Office Hearing
By letter dated March 8, 2002, Appeals Officer Jerry L.
Johnson (the Appeals officer) scheduled an administrative hearing
with petitioner in respondent’s Appeals Office in Las Vegas,
Nevada. The Appeals officer then went on to state, in part, as
follows:
Please note that in circumstances where it is allowable
to dispute the underlying liability * * * , the
administrative appeal procedures do not extend to
3 The request was postmarked Nov. 26, 2001.
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