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On September 11, 1995, respondent assessed the amounts shown
in the notice of deficiency, together with statutory interest, and
thereafter began collection procedures against petitioners.
On November 25, 1999, respondent issued to petitioners a Final
Notice, Notice of Intent to Levy and Notice of Your Right to a
Hearing, Letter 1058, pursuant to sections 6330(a) and 6331(d)(2),
pertaining to petitioners’ 1990, 1991, and 1995-98 Federal income
tax liabilities.2 Respondent mailed this notice to petitioners’ 80
North Star Trail address.
On December 22, 1999, respondent received a timely filed Form
12153, Request for a Collection Due Process Hearing, submitted on
behalf of petitioners. Petitioners’ return address on the Form
12153 was the 80 North Star Trail address. Petitioners, in the
Form 12153, provided the following explanation of their
disagreement with the notice of levy: “The assessment of the tax
was in error; want the opportunity to dispute the assessed
liability and then, to the extent owed, discuss payment options.”
On October 17, 2000, Appeals Officer C.S. Sheppard spoke by
telephone with petitioners’ representative, David R. Miller, with
respect to petitioners’ request for a hearing.3 During the
2 In their petition, as well as at trial, petitioners
contested only their 1990 and 1991 income tax liabilities;
therefore, the years 1995-98 are not before us.
3 At trial, Mr. Miller did not contest that this telephone
conference served as the required statutory hearing. However, Mr.
Miller asserts that the “hearing did not go far enough” in that
(continued...)
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