Larry R. Johnston - Page 5

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          6320 and/or 6330, sustaining the lien action.4  An attached                 
          Collection Due Process Appeals Case Memorandum addressed the                
          verification of legal and procedural requirements, the issues               
          raised by the taxpayer, and the balancing of efficient collection           
          and intrusiveness.  In light of the frivolous nature of the                 
          arguments advanced by petitioner, the attachment also contained a           
          “Litigation Note” reading in part as follows:  “At the hearing on           
          January 7, 2003, the taxpayer acknowledged receipt of the                   
          documents sent with the appointment letter.  I gave him another             
          copy of Pierson and again warned him of the potential for                   
          sanctions upon frivolous litigation.”                                       
               Petitioner’s petition disputing the notice of determination            
          was filed with the Court on March 24, 2004.  The petition makes             
          two assignments of error vis-a-vis respondent’s determination:              
                    a.  Error in failing to produce evidence that the                 
               Commissioner certified and transmitted the supplemental                
               assessments list in accordance with 26 U.S.C. � 6204.                  
                    b.  Error in failing to prove actual mailing of                   
               the Notice of Assessment upon the Petitioner’s denial                  
               of receipts of the Notice of Assessment.                               
          Petitioner prays that this Court issue an order requiring                   
          respondent to show cause why the determination should not be                

               4 The Notice of Determination Concerning Collection                    
          Action(s) Under Section 6320 and/or 6330 also explained that                
          because petitioner’s Form 12153 was untimely with respect to the            
          notice of intent to levy, petitioner was entitled only to an                
          “equivalent hearing”, which is not subject to judicial review.              
          The resultant decision was that the proposed levy action should             
          be sustained.                                                               





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