Larry A. Michael - Page 4




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          Your Right to a Hearing (final notice).  The final notice                   
          informed petitioner of his tax liability for 1994, 1995, 1996,              
          and 1997.2  In addition, the final notice informed petitioner of            
          (1) respondent’s intent to collect that liability through a levy            
          upon his property pursuant to section 6331 and (2) petitioner’s             
          right under section 6330 to a hearing with respondent’s Office of           
          Appeals (Appeals) to discuss the proposed levy.  Enclosed with              
          the final notice was a copy of Form 12153, Request for a                    
          Collection Due Process Hearing.                                             
               On December 17, 2001, respondent received from petitioner a            
          Form 12153 requesting the referenced hearing.  Petitioner                   
          attached a letter entitled “Request for a Collection Due Process            
          Hearing as Provided for in Code Sections 6320 & 6330.”  That                
          letter stated:                                                              
               It is clear that before any appeals officer can                        
               recommend the seizure of any property pursuant to Code                 
               Section 6331 certain elements have to be present.  For                 
               one thing (pursuant to that statute) that person has to                
               be statutorily “liable to pay” the taxes at issue, and                 
               only after he “neglects or refuses to pay the same                     
               within 10 days after notice and demand,” can his                       
               property be subject to seizure.  Therefore, apart from                 
               the appeals officer having to identify the statute that                
               makes me “liable to pay” the taxes at issue, he needs                  
               to have a copy of the statutory “notice and demand”                    
               which I “neglected” and “refused” to pay.  In addition,                
               I can’t be “liable” to pay an income tax, if the tax in                
               question has never been assessed against me as required                
               by Code Sections 6201 and 6203.  So I will need to see                 
               a copy of the record of my assessments.                                


               2 Petitioner does not contest in this case his 1997 tax                
          liability.                                                                  





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