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request. Petitioner did not respond. Ms. Melick sent a second
letter on October 8, 2003, requesting that petitioner respond
within 15 days. Petitioner did not respond.
Respondent conducted an administrative review of
petitioner’s file. On November 25, 2003, respondent sent
petitioner notice of determination sustaining the filing of the
Federal tax lien for 1998.
On December 23, 2003, petitioner timely filed a petition
with the Court. Upon order of the Court, petitioner filed an
amended petition on February 24, 2004, seeking review of the
underlying tax liability and relief from the lien collection
action under section 6320.
The parties have stipulated that, subsequent to petitioner’s
filing with this Court, an installment agreement has been entered
into for petitioner’s outstanding tax liability, and that any
overpayments resulting from the allowance of petitioner’s
schedule A expense deduction for 1996 will be applied to the
outstanding tax liability for 1998.
At trial, petitioner raised a reasonable cause defense to
the section 6651 additions to tax, citing his 1996 surgery.
OPINION
Pursuant to section 6330(d)(1), within 30 days of the
issuance of the notice of determination, the taxpayer may appeal
the determination to this Court if we have jurisdiction over the
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