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July 24, 2002 letter.
* * * * * * *
Since the IRS refuses to comply with the clear
requirements of the law and the orders of the Federal
District Court, we have no choice but to take these
actions. My clients have nothing to compromise or
adjust: they do not owe the taxes and penalties at
issue because no law makes them liable for them, as
noted in our earlier letters.
Petitioners refused to attend the Appeals Office hearing
that the settlement officer had scheduled on November 27, 2002.
However, the settlement officer exchanged correspondence with
petitioners and/or their authorized representative and had
telephonic discussions with them. On December 6, 2002, based
upon such correspondence and discussions as well as, inter alia,
certain other information, including petitioners’ 1998 return and
1999 return, the notice of tax lien, petitioners’ Form 12153,
petitioners’ attachment to Form 12153, and respondent’s Form
4340, Certification of Assessment and Payments, for each of their
taxable years 1998 and 1999, the Appeals Office issued to peti-
tioners a notice of determination concerning collection action(s)
under section 6320 and/or 6330 (notice of determination). That
notice stated in pertinent part:
The determination of Appeals is that the filed Notice
of Federal Tax Lien was an appropriate collection
action. Before you decide whether to petition this
notice of determination, you should know that the
Courts are empowered to impose monetary sanctions up to
$25,000 for instituting or maintaining an action before
it primarily for delay or for taking a position that is
frivolous or groundless. Pierson v. Commissioner, 115
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