G. Robert Lyman and Shari Lee Wright Lyman - Page 5

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          (Appeals Office).  Petitioners attached a document to their Form            
          12153 (petitioners’ attachment to Form 12153) that contained                
          statements, contentions, and arguments that the Court finds to be           
          frivolous and/or groundless.5                                               
               On February 25, 2002, a settlement officer with the Appeals            
          Office (settlement officer) sent petitioners a letter.  That                
          letter stated in pertinent part:                                            
               Per our recent telephone conversation I have scheduled                 
               the Collection Due Process hearing you requested on                    
               this case for the time and date shown above [April 5,                  
               2002] * * *                                                            
               Appeals’ jurisdiction to hear your case is specified in                
               the Internal Revenue Code, Sections 6320 and 6330, and                 
               the related federal regulations.  Appeals will consider                
               the appropriateness of the proposed collection action,                 
               spousal defenses, and collection alternatives.  If you                 
               received a statutory notice of deficiency * * * you may                
               not raise as an issue the amount or existence of the                   
               underlying assessment. * * *                                           
               I am enclosing the most recent copies of literal tran-                 
               scripts of your account for the above years [1997 and                  
               1998] and plan to have updated transcripts for you at                  
               the hearing.  Your request for additional documents is                 
               properly made under the Freedom of Information Act.                    
               You will need to send your request to the Disclosure                   
               Officer at [the] Internal Revenue Service, 210 E.                      
               Earll, Phoenix, Arizona 85012.                                         
               I have reviewed the correspondence you attached to your                
               request for the collection due process hearing and                     

               5Petitioners’ attachment to Form 12153 contained statements,           
          contentions, arguments, and requests that are 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., Copeland v. Commissioner, T.C. Memo. 2003-46; Smith v.                
          Commissioner, T.C. Memo. 2003-45.                                           

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