E. Neal Figler - Page 11

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               The record establishes that the Appeals Office properly                
          verified that all applicable laws and administrative procedures             
          were followed.  Settlement Officer Jacobi had no prior                      
          involvement with respect to the unpaid tax liabilities before the           
          section 6330 hearing.  Settlement Officer Jacobi determined that            
          the assessments were both timely and valid by examining:                    
          Respondent’s computerized records and audit files; petitioner’s             
          1994 and 1995 tax returns; a copy of the notice of deficiency               
          mailed to petitioner; and Form 3877 showing the date the notice             
          of deficiency was mailed to petitioner at his last known address.           
          Settlement Officer Jacobi also determined that petitioner had               
          received notice of his rights as a taxpayer through various IRS             
          publications sent with the notice of deficiency including IRS               
          Publications 1, 5, 594, and IRS Notice 1214 (listing the name and           
          phone number of the local Taxpayer Advocate Service office), and            
          that petitioner failed to timely petition the Tax Court to                  
          contest the notice of deficiency.  Finally, petitioner did not              

          properly mailed a notice of deficiency to petitioner at his last            
          known address.  Petitioner failed to petition the Tax Court                 
          within 90 days as required by sec. 6213(a).  On Jan. 3, 2000,               
          respondent assessed against petitioner the income tax                       
          deficiencies, additions to tax, and penalties for the taxable               
          years 1994 and 1995 reflected in the notice of deficiency mailed            
          to petitioner on Aug. 11, 1999.  Because the limitations period             
          under sec. 6503(a) was tolled, respondent assessed the                      
          liabilities well within the limitations period.                             

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