Gerald L. and Jessica P. Frey - Page 11

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          notice of intent to levy and notice of your right to a hearing              
          (notice of intent to levy) with respect to their taxable year               
          1996 and a separate notice of intent to levy with respect to                
          their taxable years 1997 and 1999.                                          
               On or about July 20, 2002, in response to the notice of                
          intent to levy with respect to their taxable year 1996,                     
          petitioners filed Form 12153, Request for a Collection Due                  
          Process Hearing (Form 12153), and requested a hearing with                  
          respondent’s Appeals Office (Appeals Office).  On the same date,            
          in response to the notice of intent to levy with respect to their           
          taxable years 1997 and 1999, petitioners filed Form 12153 and               
          requested a hearing with the Appeals Office.  Petitioners                   
          attached, inter alia, a document to their Form 12153 with respect           
          to their taxable year 1996 (petitioners’ attachment to their 1996           
          Form 12153) and a document to their Form 12153 with respect to              
          their taxable years 1997 and 1999 (petitioners’ attachment to               
          their 1997 and 1999 Form 12153).  Petitioners’ attachment to                
          their 1996 Form 12153 and petitioners’ attachment to their 1997             
          and 1999 Form 12153 were identical and set forth, inter alia, the           
          same types of statements, contentions, arguments, requests, and             
          questions that petitioners set forth in petitioners’ attachment             
          to their 1996 Form 1040 and petitioners’ attachment to their 1997           
          Form 1040A.  In addition, petitioners’ attachment to their 1996             
          Form 12153 and petitioners’ attachment to their 1997 and 1999               






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