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represent petitioner at the Appeals hearing since he was not an
attorney in good standing, a certified public accountant, or an
enrolled agent in good standing. The Appeals officer allowed Mr.
Smigiel to stay at the hearing as a witness only. The Appeals
officer verified that all applicable laws and administrative
procedures had been met. In doing so, he reviewed the
information in the case file, petitioner’s Form 12153, the tax
correspondence, and the case history. The Appeals officer
reviewed the transcripts for 1994, 1997, 1998, and 1999 and
determined that the proper taxes were assessed, they remained
unpaid, and demand for payment had been made.
On October 5, 2001, the Internal Revenue Service (IRS)
Office of Appeals issued a notice of determination sustaining the
notice of Federal tax lien filing. The notice of determination
states in relevant part as follows:
Relevant Issues Presented by the Taxpayer
You do not believe that the filing of Notice of Federal
Tax Lien is appropriate. You were presented with
copies of certified transcripts but failed to show why
the lien should be withdrawn or offer alternatives to
this action. You engaged in repeated requests for
documents that were irrelevant, unnecessary or for
purposes of delay. You were given the opportunity to
resolve the liabilities or suggest alternatives but
chose not to.
You also objected that Mr. Frank Smigiel was not
allowed to represent you. Mr. Smigiel cannot represent
you before Appeals per Cir 230 and Rev. Proc. 81-38.
To represent you before Appeals, he must be an
Attorney, Certified Public Accountant or an Enrolled
Agent. Mr. Smigiel has none of these qualifications.
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Last modified: May 25, 2011