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in violation of the automatic stay imposed under 11 U.S.C.
section 362(a)(1) (2000).
Background2
On August 26, 2003, respondent issued to petitioner separate
Final Notices of Intent to Levy and Notice of Your Right to a
Hearing with regard to his unpaid Federal income taxes for the
taxable years 1985 to 1995 and for the taxable years 1996 to
1999. Petitioner submitted to respondent timely requests for a
hearing under section 6330.
On March 3, 2004, petitioner filed a bankruptcy petition
under chapter 7 of the Bankruptcy Code with the U.S. Bankruptcy
Court for the District of Nevada.
By letter dated April 12, 2004, Christopher Gellner (Mr.
Gellner), petitioner’s bankruptcy attorney, informed Appeals
Officer Anthony Aguiar that petitioner had filed the above-
referenced bankruptcy petition and that petitioner was not in
need of, and desired to withdraw, his request for a section 6330
hearing. On April 14, 2004, Appeals Officer Aguiar sent to Mr.
Gellner a Form 12256 (Withdrawal of Request for Collection Due
Process Hearing).
However, by letter dated May 5, 2004, Robert Alan Jones (Mr.
Jones), petitioner’s tax attorney, informed Appeals Officer
2The record establishes and/or the parties do not dispute
the following background facts.
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