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162.1 In his motion, petitioner moves that we vacate or revise
the decision that we entered on September 21, 2004, in accordance
with our Memorandum Opinion in Kun v. Commissioner, T.C. Memo.
2004-209 (Kun I). In Kun I, we sustained respondent’s
determination that the notice of Federal tax lien filing was an
appropriate enforcement action with respect to petitioner’s 1995,
1996, 1997, 1998, and 1999 income tax liabilities. In the
motion, petitioner alleged that “this Court had no chance to
consider the recent opinion of the United States Supreme Court in
United States v. Galletti (March 23, 2004) 124 S Ct Reporter
1548.” This Supplemental Memorandum Opinion addresses
petitioner’s contention.
Background
We adopt the findings of fact in our prior Memorandum
Opinion, Kun I. For convenience and clarity, we repeat below the
facts necessary for the disposition of this motion.
Petitioner timely filed Federal income tax returns for 1995
through 1999 but failed to pay the amounts shown as due on the
returns. On May 3, 2001, respondent sent to petitioner a Notice
of Federal Tax Lien Filing and Your Right to a Hearing Under IRC
6320 for 1995 through 1999. On June 4, 2001, petitioner mailed
to respondent Form 12153, Request for a Collection Due Process
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code in effect at all relevant times.
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