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to evaluate and correct the errors in the Forms 4340 that were
provided to petitioner during the administrative hearing and
provide petitioner a further opportunity to offer collection
alternatives.
During the remand, petitioner’s case was reassigned (at
petitioner’s request) from Officer Clark to Appeals Officer Linda
Kramer (Officer Kramer). On October 12, 2004, Officer Kramer met
with petitioner for the purpose of conducting an administrative
hearing. The hearing was terminated, however, when petitioner
informed Officer Kramer that he desired to obtain legal counsel.
In a letter to Officer Kramer dated October 22, 2004, petitioner
stated that he was relying on section 7521(b)(2) and Keene v.
Commissioner, 121 T.C. 8 (2003), to argue that the Appeals Office
was obliged to terminate his administrative hearing when
petitioner stated that he wished to consult with an attorney.
The Appeals Office issued to petitioner a supplemental
determination notice on November 17, 2004. In the supplemental
notice, the Appeals Office concluded that it was appropriate to
proceed with the proposed levy for 1998 and 1999.
Respondent filed with the Court a status report on November
23, 2004, describing the various actions that were taken while
the matter was on remand. Respondent filed a Motion for Summary
Judgment on November 24, 2004. Respondent’s motion included as
exhibits Forms 4340 for 1998 and 1999, dated September 20, 2004.
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