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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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