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information. Tax year 1996 will be processed as the
original filed return and if excepted [sic] as filed,
there will not be any balance due. The tax return 1996
that you provided shows and [sic] overpayment of
$3,839.28. The Refund Expiration Date for 1996 is
April 15, 2000, therefore, the above-mentioned debtor’s
will not receive the overpayment. The information
provided for tax year 1997, I could find no evidence
that the return was filed or received prior to the date
that Internal Revenue Service made the assessment of
August 13, 2001. Tax year 1997 still remains to be
nondischargeable as we had determined at discharge.
On January 23, 2003, the Appeals Office issued to
petitioners a notice of determination with respect to their
taxable years 1996, 1997, and 1999. That notice of determination
stated in pertinent part:
Summary of Determination
The determination of the Appeals Office is to sustain
the decision to issue the Final Notice of Intent To
Levy/Seizure. The assessment is valid and the actions
were appropriate.
You did not respond to this office’s request for
information and made no proposals to resolve the
delinquent liability. The case is being returned to
the Compliance Office for appropriate collection
actions.
An attachment to the notice of determination stated in pertinent
part:
Summary of the issues and brief back ground:
* * * You filed a timely request for a hearing with
Appeals under the provisions of IRC 6630 concerning the
appropriateness of propsong a levy action to secure
payment for the above listed tax liabilities [with
respect to petitioners’ taxable years 1996, 1997, and
1999]. You claimed your gross income was not taxable
and your tax assessments were illegal and not valid. A
hearing was held with you on 11-20-2002. The hearing
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