Jan Lister - Page 8

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          that the collection action be no more intrusive than necessary              
          and was appropriate under the circumstances.                                
               Petitioner mailed a letter dated May 19, 2002, to this Court           
          which this Court treated as a timely, but imperfect, petition               
          appealing respondent’s determination for 1993 and 1994.  This               
          Court then mailed petitioner an order requiring her to file a               
          proper amended petition.  On June 17, 2002, this Court received             
          and filed petitioner’s amended petition, which purported to cover           
          the period from “1993 through present”.                                     
               In her original petition, petitioner alleged, among other              
          things, that she had no money and requested that the Court send             
          her a form petition and “Pauper’s Affidavit”.  Petitioner did not           
          make any allegations in either her original petition or in her              
          amended petition that the proposed levy was improper, nor did she           
          raise any justiciable issue regarding the collection of the                 
          assessed liabilities other than a general assertion that she had            
          no money.                                                                   
               On November 25, 2002, respondent filed a motion for summary            
          judgment and to impose a penalty under section 6673.  In that               
          motion, respondent contends that he is entitled to summary                  
          adjudication as a matter of law, and he supports his contention             
          with a declaration from Appeals Officer Dodson, signed under                
          penalties of perjury, and related exhibits.  Respondent also                
          moves for the imposition of a penalty under section 6673 because            

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