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did not consider a letter petitioner allegedly sent to respondent
declaring petitioner’s intent to pursue a collection alternative
or an offer in compromise. All section references are to the
Internal Revenue Code, as amended, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
Background
The parties’ moving papers contain certain statements of
fact which the parties do not dispute and are set forth as facts
for the purpose of deciding the instant motion. Petitioner
resided in McKees Rocks, Pennsylvania, when the petition was
filed.
On December 16, 1991, petitioner filed a chapter 11
reorganization case with the U.S. Bankruptcy Court for the
Western District of Pennsylvania. An amended plan of
reorganization was confirmed in 1992. On November 5, 1996, the
plan was converted from a chapter 11 case to a chapter 7 case.
Respondent issued a proof of claim relating to petitioner’s 1991
and 1995 taxable years.
On August 11, 2001, respondent issued petitioner a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing,
relating to the 1991 and 1995 taxable years. On August 30, 2001,
respondent received petitioner’s request for a hearing. In the
request for a section 6330 hearing, petitioner stated: “We
disagree with the assessed balances and statutory additions based
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