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On June 16, 1997, petitioner filed a chapter 7 bankruptcy
petition, case no. 97-27076. Petitioner was granted a discharge
in his bankruptcy case on September 29, 1997.
On January 12, 2002, respondent issued to petitioner two
letters entitled “Final Notice - Notice of Intent to Levy and
Notice of Your Right to a Hearing”.
In response, petitioner sent to respondent a Form 12153,
Request for a Collection Due Process Hearing, dated January 15,
2002.
The Appeals officer assigned to review petitioner’s case
received and reviewed copies of transcripts for petitioner’s
income tax liabilities for 1989 and 1991 in order to verify that
the requirements of any applicable law or administrative
procedure had been met.
On July 9, 2002, petitioner met with the Appeals officer to
discuss the case, but they were unable to resolve the issues.
On October 8, 2002, respondent issued to petitioner the
aforementioned notice of determination concerning his 1987, 1989,
and 1991 income tax liabilities. In pertinent part, the notice
of determination states:
Based on the facts available, the required procedures
have been followed and the notice of intent to levy is
proper and appropriate. A conference was held on July
9, 2002 and we agreed that the taxes were
dischargeable, however the exempt property was subject
to our lien and levy. You were advised to consider
collection alternatives and have failed to do so. It
is therefore recommended, that the action by Compliance
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Last modified: May 25, 2011