Laura A. Gavigan - Page 5

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          various documents including “verification from the Secretary that           
          the requirements of applicable law or administrative procedure              
          have been met”.                                                             
               Petitioner’s case was assigned to a settlement officer (the            
          settlement officer) with respondent’s Appeals Office in New                 
          Haven, Connecticut.  By correspondence dated December 22, 2002,             
          petitioner notified respondent that she wanted to audio record              
          her upcoming CDP hearing.  By letter dated April 23, 2003, the              
          settlement officer informed petitioner that she would not be                
          allowed to make an audio or stenographic recording of her CDP               
          hearing and warned petitioner that “sanctions can and have been             
          imposed by the courts for frivolous arguments (Ref: Peirson v.              
          Commissioner and Davis v. Commissioner)”.  The settlement officer           
          attached to the letter a copy of petitioner’s Form 4340,                    
          Certificate of Assessments, Payments, and Other Specified                   
          Matters, and informed petitioner that the other documents she               
          requested could be obtained under the Freedom of Information Act,           
          5 U.S.C. sec. 552 (2000).                                                   
               The settlement officer asked petitioner to submit a Form               
          433-A, Collection Information Statement for Wage Earners and                
          Self-Employed Individuals, for purposes of evaluating her                   
          financial condition and eligibility for collection alternatives.            

               4(...continued)                                                        
          of precedent; to do so might suggest that these arguments have              
          some colorable merit.”)                                                     





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