Charles P. Durrenberger Jr. - Page 4

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          D.  Hearing Request Relating to the Lien                                    
               On February 22, 2002, petitioner filed a Form 12153, Request           
          for a Collection Due Process Hearing, with respect to the notice            
          of Federal tax lien for tax year 1998.  In the request,                     
          petitioner contended that the notice of Federal tax lien was                
          invalid because the Secretary had not delegated authority to the            
          person who issued the notice.  Petitioner attached to his request           
          for a hearing documents containing numerous frivolous arguments.            
          E.   The Levy                                                               
               Respondent levied upon petitioner’s wages from February 19             
          to April 4, 2002, to collect an amount equal to what respondent             
          had determined was petitioner’s 1998 tax liability.  Petitioner’s           
          employer made the following payments:  $993.33 on February 19,              
          2002; $1,712.16 on March 8, 2002; $1,013.10 on March 21, 2002;              
          and $8,095.54 on April 4, 2002.  Respondent now concedes that               
          petitioner is entitled to a refund with respect to tax year 1998.           
          F.  Hearing Relating to the Lien                                            
               On a date not specified in the record, respondent’s Appeals            
          officer conducted a hearing relating to petitioner’s lien for tax           
          year 1998.  Petitioner asked to make an audio recording of the              
          hearing.  Respondent denied that request.  Petitioner attended              
          the hearing but did not record it.  On May 23, 2002, respondent             
          issued to petitioner a Notice of Determination Concerning                   
          Collection Action(s) in which respondent determined that the                






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