E. Neal Figler - Page 3

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               On March 11, 2001, respondent mailed petitioner IRS Letter             
          1058, Final Notice of Intent to Levy and Notice of Your Right to            
          a Hearing, stating that respondent intended to levy upon                    
          petitioner’s assets to collect petitioner’s 1994 and 1995 tax               
          liabilities.  On March 29, 2001, petitioner filed Form 12153,               
          Request for a Due Process Hearing, at the Andover Internal                  
          Revenue Service Center.  In his request, petitioner alleged:                
          (1) Respondent had not sent petitioner a notice of deficiency via           
          certified or registered mail before the expiration of the 3-year            
          period of limitations; (2) petitioner had not received notice of            
          his rights as required by law; (3) petitioner had not been given            
          an opportunity to appeal the assessed deficiency; and (4)                   
          respondent had no proof that petitioner received the notice of              
               On June 27, 2002, respondent’s Settlement Officers Charlette           
          Jacobi and Howard Smith held a hearing which petitioner attended.           
          At the hearing petitioner claimed that he never received a notice           
          of deficiency and that the assessments, therefore, were not                 
          valid.  Petitioner did not submit any documents at the hearing              
          and offered no collection alternatives to respondent for                    
          collecting the subject tax liabilities.                                     
               Settlement Officer Jacobi examined respondent’s computer               
          records and audit files and determined that the assessments of              
          petitioner’s 1994 and 1995 tax liabilities were timely and valid.           

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