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Respondent mailed to petitioner a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
(determination notice) dated August 28, 2003. The determination
notice recited that petitioner did not raise any issue of merit
during the administrative proceeding and the Appeals Office
determined that it was appropriate to proceed with the proposed
levy for 1998 and 1999.
Petitioner timely filed with the Court a Petition for Lien
or Levy Action.2 In addition to challenging the determination
notice pertaining to the proposed levy for 1998 and 1999, the
petition included a challenge to the notice pertaining to the
collection of civil penalties imposed under section 6703
(frivolous return penalties) for 1997 and 1998.3
Upon respondent’s notifying the Court that the Forms 4340
upon which the determination notice was issued contained errors,
we granted respondent’s motion to remand the case to respondent’s
Appeals Office for further consideration. In particular,
respondent suggested that a remand would allow the Appeals Office
2The petition was timely mailed to the Court on Sept. 25,
2003. At the time that the petition was filed, petitioner
resided in Taylor, Michigan.
3Petitioner attempted to invoke the Court’s jurisdiction
with regard to a notice of determination pertaining to frivolous
return penalties even though the notice expressly stated that any
challenge to such notice should be filed in Federal District
Court. By Order dated Dec. 10, 2003, the Court granted
respondent’s motion to dismiss for lack of jurisdiction and to
strike as to the frivolous return penalties for 1997 and 1998.
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