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property, the IRS repurchased the property from ACI and in early
1998 returned title to petitioner. Respondent also reversed the
$10,583.24 credit to petitioner’s 1990 tax account that had been
generated by the prior seizure and sale of the property.
E. Renewed Collection Activity
On March 23, 1998, respondent notified petitioner of a
$13,133.52 balance due on his 1990 tax assessment and demanded
payment. On April 13, 1998, respondent sent petitioner notice
that the property would be levied upon again if he did not pay
his outstanding 1990 tax liability.
F. Petitioner’s Unsuccessful Effort To Enjoin Collection
Activity
Petitioner’s aforementioned suit in the District Court was
still pending when the IRS returned the property to him and
notified him that it intended to levy upon the property again.
Petitioner moved the District Court for a temporary restraining
order and a preliminary injunction to prevent the IRS from
proceeding in this collection activity. As a basis for this
motion, petitioner alleged that the IRS had failed to mail a
notice of deficiency for 1990 to his last known address and to
mail a statutory notice of assessment and demand for payment to
his last known address within 60 days of assessment, pursuant to
section 6303(a). The District Court denied petitioner’s motion.
See id. In its opinion, issued September 17, 1998, the District
Court found, among other things, that respondent mailed a timely
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