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SUPPLEMENTAL MEMORANDUM OPINION
WHERRY, Judge: This case was initially filed in response to
a Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 with respect to petitioner’s 1985 and
1999 taxable years.1 In a previous opinion, Newstat v.
Commissioner, T.C. Memo. 2004-208, the Court sustained
respondent’s collection determination as to 1985 and remanded the
matter for further consideration before the Internal Revenue
Service (IRS) Office of Appeals as to 1999. Following the
remand, respondent issued a Supplemental Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330,
and the case is once more before the Court. The issue for
decision is whether respondent may proceed with collection for
1999.
Background
On September 16, 2004, the Court issued its opinion in
Newstat v. Commissioner, supra. As explained therein, we could
not conclude from the evidence that petitioner understood that
the Appeals officer was simultaneously handling both his 1985 and
1999 years. Hence, we were likewise unable to conclude that
petitioner was aware that the communications and conference
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended, and Rule references
are to the Tax Court Rules of Practice and Procedure.
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