Alan C. and Esther R. Schwemmer - Page 5

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          final notice of intent to levy or the notice of Federal lien                
          filing that were subject to consideration in a hearing, and                 
          because the underlying liability was not subject to consideration           
          in this hearing under section 6330(c)(2)(B).                                
               Petitioners filed with the Court a petition for lien or levy           
          action under section 6320(c) or 6330(d).  At the time the                   
          petition was filed, petitioners resided in Fresno, California.              
          Their petition is replete with tax protester type arguments.                
               Respondent filed a motion for summary judgment.  Respondent            
          contends that petitioners’ challenge to the existence and/or                
          amount of their tax liabilities for 1996 and 1997 is not properly           
          before the Court in this proceeding, and that petitioners                   
          otherwise failed to raise a valid issue for judicial review.                
          Petitioners filed a response in opposition to respondent’s                  
          motion, which is also replete with tax protester type arguments.            
          Petitioners maintain that the burden is on respondent to prove              
          the assessments resulting from the notice of deficiency are                 
          valid.  Petitioners filed a statement which has as its core                 
          thesis that this case should be:                                            
               dismissed for lack of Subject Matter Jurisdiction on the               
               grounds that the Notice of Determination issued by                     
               respondent was issued on hearsay facts and evidence.                   
               Petitioner demands that respondent provide certified facts             
               or evidence of a statutory correct assessment or tax                   
               liability to support any claimed deficiency.  Lacking a                
               statutory correct assessment or tax liability the notice of            
               determination is null and void and this court does not have            
               Subject Matter Jurisdiction.                                           

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