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timely filed but that they were entitled to an equivalent
hearing. When petitioners did not respond to the letter, Appeals
Officer Melick sent a second letter, dated August 14, 2002,
inviting petitioners to discuss their case with her. Petitioners
also failed to respond to the second letter, and no Appeals
hearing was conducted.
On September 26, 2002, Appeals issued a Notice of
Determination Concerning Collection Action Under Section 6330
(notice of determination) sustaining the proposed levy. The
notice of determination addressed the issues raised by
petitioners in protesting the levy, stated that the levy was
necessary to ensure efficient collection of taxes, and confirmed
that the IRS had met the requirements of the applicable laws and
administrative procedures. It also clearly stated that it was
petitioners’ “legal Notice of Determination, as required by law.”
Furthermore, the notice of determination informed petitioners
that if they wanted to dispute the determination in court, they
had to “file a petition with the United States Tax Court for a
redetermination within 30 days from the date of this letter”, or
by October 28, 2002.
On October 24, 2002, petitioners mailed a letter in an
envelope addressed to the “Clerk, United States Tax Court”, which
we filed on October 31, 2002, as petitioners’ imperfect petition.
Because the imperfect petition did not meet the requirements of
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