Morris Tabak - Page 6




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               F.  Respondent’s Notice of Determination                               
               On August 9, 2001, respondent’s Appeals Office issued to               
          petitioner a Notice of Determination Concerning Collection                  
          Action(s) Under Section 6320 and/or 6330 with regard to his tax             
          liabilities for 1997 and 1998.  In the notice, the Appeals Office           
          concluded:                                                                  
               the Notice of Filing of a Federal Tax Lien was legally                 
               and procedurally correct.  There exists no basis for                   
               withdrawal of the Notice.                                              
               G.  Petitioner’s Petition                                              
               On September 13, 2001, petitioner filed with the Court a               
          Petition for Lien or Levy Action seeking review of respondent’s             
          notice of determination.3  In the petition, there are no                    
          assignments of error or allegations of fact other than the terse            
          statement that petitioner disagrees with “Penalties + Interest”.            
               H.  Respondent’s Motion For Summary Judgment                           
               As stated, respondent filed a Motion For Summary Judgment.             
          Respondent contends that the petition contains nothing other than           
          a challenge to the underlying liability (for interest and                   
          additions to tax), but that petitioner is precluded from pursuing           
          such a challenge because he failed to raise that issue in the               
          administrative hearing before the Appeals officer.                          




               3  At the time that the petition was filed, petitioner                 
          resided in Houston, Texas.                                                  





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