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longer permitted at collection hearings. He further informed
petitioner that they could either proceed without recordation or
that a determination could be made based on the information in
petitioner’s file. Petitioner declined to proceed and instead
submitted to the settlement officer a document entitled
“Declaration of David Lehmann”, which the settlement officer
understood petitioner to say asserted the only issues he intended
to present. The declaration contained the following five
statements, the fourth of which duplicated the second:
1. I received the Notice of Intent to Levy and
Notice of Right to a Hearing.
2. I did not receive the Notices of Deficiency
for any of the years 1993 through 1997.
3. My wife Barbara Lehmann received Notices of
Deficiency for the years 1993 through 1997, dated
October 12, 2000 and petitioned Tax Court.
4. I did not receive the Notices of Deficiency
for any of the years 1993 through 1997.
5. I did not receive any of the income attributed
to my wife in the Notices of Deficiency sent to her.
Respondent, on March 11, 2003, then issued to petitioner the
aforementioned Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 sustaining the proposed
levy action.
Petitioner’s petition disputing the notice of determination
was filed on February 25, 2004, and reflected an address in New
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