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return and that they intended to submit an amended income tax
return for 2000. Although the parties agreed that petitioners
would be permitted to submit an amended return, the parties did
not set a deadline for the submission of such amended return.
On September 26, 2002, without any further communication
between the parties, the Appeals Office issued to petitioners a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330. The notice of determination, signed by
Appeals Team Manager Debra M. Brush, stated in pertinent part:
“The Taxpayer has indicated he would file amended returns to
mitigate the liability, but such has not been done in a
reasonable time, and the mere filing of such claim does not
guarantee that the claim should be paid. Therefore, the levy
should be allowed to proceed.” As of September 26, 2002,
petitioners had not submitted to respondent an amended income tax
return for 2000. However, on October 11, 2002, petitioners
submitted to respondent an amended income tax return for 2000
which reflects that petitioners are due a refund of $519,087.
On October 28, 2002, petitioners filed with the Court a
Petition for Lien or Levy Action Under Section 6320 and/or 6330.2
The sole issue raised in the petition is a challenge to the
amount of petitioners’ underlying tax liability for 2000.
2 The petition was timely mailed to the Court on Oct. 25,
2002. Secs. 6330(d), 7502(a).
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