Alan L. Poe - Page 6

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               IRC �6331 provides that if any person liable to pay any                
               tax neglects or refuses to pay the same within 10 days                 
               after notice and demand, it shall be lawful for the                    
               Secretary to collect such tax (and such further sum as                 
               shall be sufficient to cover the expenses of the levy)                 
               by levy upon all property and rights to property (ex-                  
               cept such property as is exempt under section 6334)                    
               belonging to such person or on which there is a lien                   
               provided in this chapter for the payment of such tax.                  
               IRC �6330 CDP appeal procedures require that IRS must,                 
               in addition to notice and demand and IRC �6331(d),                     
               provide the taxpayer with a written notification of his                
               or her right to (a CDP) Appeal of the proposed levy                    
               action.  This notice was sent to you on 11/05/2002.                    
               Based on the best information available, the require-                  
               ments of all laws, regulations and procedures have been                
               met during the assessment and collection phases of this                
               SPECIFIC ISSUES RAISED BY THE TAXPAYER:                                
               In this case, you dispute the underlying liabilities                   
               * * *                                                                  
               The Settlement Officer requested and reviewed the                      
               original documents submitted as Form 1040 for the year                 
               in question, along with a detailed transcript of the                   
               account.  The Settlement Officer also secured and                      
               reviewed Certified Transcripts, Forms 4340, of this                    
               account.  A copy of the transcript was provided to you                 
               at the hearing as evidence of the correctness of the                   
               assessment.  The files and transcript show Notice and                  
               Demand were properly made.                                             
               At the hearing you were given the opportunity to dis-                  
               cuss or submit alternatives to the collection actions                  
               such as an Installment Agreement under IRC �6159 or an                 
               Offer In Compromise under IRC �7122.  Instead, you                     
               chose to spend your time at the hearing bringing up                    
               frivolous issues.                                                      
               You made the statement that, “...this can not be frivo-                
               lous... .”  This mere assertion is not supported by the                
               facts or by law.  The courts have consistently ruled                   
               that arguments of this nature are considered frivolous.                

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