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complained that the Forms 4340, Certificate of Assessments,
Payments, and Other Specified Matters, did not list the amounts
demanded next to the entries listing demand for payment.2
On May 16, 2002, Ms. Chilton responded to petitioner’s May
14, 2002, letter. Ms. Chilton addressed each of petitioner’s
claims and attached documents to support her conclusions.
On May 30, 2002, respondent issued a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330 to
petitioner regarding his 1994, 1995, 1996, and 1997 tax years
(notice of determination). In the notice of determination,
respondent determined that the tax lien should remain in place.
On June 17, 2002, petitioner timely filed an imperfect
petition for lien or levy action under section 6320(c) or 6330(d)
seeking review of respondent’s determination to proceed with
collection of petitioner’s 1994, 1995, 1996, and 1997 tax
liabilities.
On June 20, 2002, the Court ordered that on or before July
18, 2002, petitioner file a proper amended petition and pay the
filing fee.
2 A request for payment for 1997 that petitioner received
and responded to with frivolous and groundless arguments,
specifically lists the amount owed as $17,384.38. A notice for
1994 that petitioner received and responded to with frivolous and
groundless arguments, specifically lists the amount owed as
$9,567.31.
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