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contest the propriety of the levy before an Appeals officer. We
ordered that the amount collected by levy be returned to
petitioner with interest. On December 4, 2003, respondent
complied with this Order by reimbursing petitioner for $21,411.27
that had been collected by levy from petitioner’s bank account
plus interest thereon of $1,524.72.5
In our Order of November 12, 2003, we also ordered that
petitioner be given a hearing before an Appeals officer in order
to determine whether the levy that respondent wanted to make was
appropriate. In so doing, we suggested that the Appeals officer
review certain facts that were presented during the previous
hearings regarding respondent’s motion to dismiss for lack of
jurisdiction. These facts suggested the possibility that the
1998 tax liability that respondent was trying to collect by levy
had been improperly assessed.
On or around December 9, 2003, respondent reported that he
had determined that the 1998 income tax liability that he was
trying to collect by levy had been improperly assessed and that
he would not pursue any levy action against petitioner for any
unpaid income taxes for 1998. Respondent also reported that he
was returning additional amounts previously collected from
petitioner for her 1998 liability that had been improperly
5See infra p. 5, table note 1.
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