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On July 22, 2002, the Appeals Office issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (notice of determination) in which it determined the
following:
1. All legal and procedural requirements for the issuance
of the Notice of Intent to Levy had been met.
2. The limitations period had not expired prior to
respondent’s assessment of petitioner’s 1980 income tax
liability.
3. Petitioner did not offer collection alternatives; he
refused to provide financial information or otherwise explore
alternative collection methods at the hearing.
4. The proposed levy action balanced the need for efficient
collection of taxes with the legitimate concern of the taxpayer
that the collection action be no more intrusive than necessary
and was appropriate under the circumstances.
On August 20, 2002, petitioner filed a timely petition with
this Court appealing respondent’s determination. In his
petition, petitioner alleged that the limitations period had
expired before respondent assessed petitioner’s 1980 income tax
liability. Specifically, petitioner claimed:
The Petition filed in [Martin I] was not a Petition “in
respect to the deficiency” for 1980 of Petitioner
because he did not authorize or ratify the filing of
the Petition on his behalf and because the Petition as
filed, and as amended within the jurisdictional period,
did not attach a copy of the Statutory Notice of
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Last modified: May 25, 2011