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tion Act notice (as contained in the 1040 booklet) to
which my attention was specifically directed - Section
6001 States that I must “comply with such rules and
regulations as the Secretary may from time to time
prescribe etc. etc.,...; while Section 6011 states that
“when required by regulations prescribed by the Secre-
tary etc., etc...”, however, I can not find any legis-
lative regulation “prescribed by the Secretary” that
requires me to petition Tax Court in responce to a
Deficiency Notice. Therefore, I am asking that you
supply me with the legislative regulations that you
claim implement Code Section 6212 and 6213, since I can
not find any such regulations on my own. * * * [Repro-
duced literally.]
On January 8, 2001, respondent assessed petitioner’s tax, as
well as any penalties and interest as provided by law, for his
taxable year 1997. (We shall refer to those assessed amounts, as
well as interest as provided by law accrued after January 8,
2001, as petitioner’s unpaid liability for 1997.)
On January 8, 2001, respondent issued to petitioner a notice
of balance due with respect to petitioner’s unpaid liability for
1997.
On July 30, 2001, respondent issued to petitioner a final
notice of intent to levy and notice of your right to a hearing
(notice of intent to levy) with respect to his taxable year 1997.
On or about August 29, 2001, in response to the notice of intent
to levy, petitioner filed Form 12153, Request for a Collection
Due Process Hearing (Form 12153), and requested a hearing with
respondent’s Appeals Office (Appeals Office). Petitioner at-
tached a document to his Form 12153. That document stated in
pertinent part:
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