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additions to tax that respondent determined in the notices of
deficiency, and imposing a penalty on petitioner pursuant to
section 6673.3 The Court’s decision was affirmed on appeal
without published opinion and is now final. See Burke v.
Commissioner, 65 Fed. Appx. 170 (9th Cir. 2003).4
On October 7, 2002, respondent entered assessments against
petitioner for the income taxes, additions to tax, and penalty
under section 6673(a) as set forth in the Court's decision at
docket No. 13410-00, as well as statutory interest. On October
7, 2002, respondent issued to petitioner notices of balance due
for the years 1993 to 1997. Petitioner failed to remit to
respondent the amounts due.
On March 6, 2003, respondent issued to petitioner a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing
requesting that petitioner pay his outstanding income taxes for
the years 1993 to 1997. On or about March 7, 2003, respondent
3 The Court’s Order and Order of Dismissal and Decision
entered Apr. 10, 2002, stated in pertinent part:
Petitioner failed to comply with the Court’s Rules
and Orders concerning stipulation. He has neither
identified nor proven any deductions to which he might
be entitled. He has not shown in any way that
respondent’s determination is erroneous, and he has
presented only frivolous long-discredited arguments to
the Court. He has not properly prosecuted this case,
and dismissal is appropriate.
4 Petitioner did not file an appeal bond, see sec. 7485,
and, therefore, respondent was free to proceed with assessment
and collection for the years in issue.
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