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notice of intent to levy and notice of your right to a hearing
(notice of intent to levy) with respect to his taxable years
1991, 1994, 1996, 1998, and 1999. On May 31, 2002, respondent
issued to petitioner a notice of Federal tax lien filing and your
right to a hearing (notice of tax lien) with respect to those
same taxable years.
On or about June 27, 2002, in response to the notice of
intent to levy and the notice of tax lien, petitioner mailed Form
12153, Request for a Collection Due Process Hearing (Form 12153),
and requested a hearing with respondent’s Appeals Office (Appeals
Office). The Internal Revenue Service (IRS) received that form
on July 1, 2002. Petitioner attached a document to his Form
12153 (petitioner’s attachment to Form 12153) that contained
statements, contentions, arguments, and requests that the Court
finds to be frivolous and/or groundless.5
The Appeals Office determined that petitioner’s Form 12153
was timely filed with respect to the notice of tax lien but was
not timely filed with respect to the notice of intent to levy.6
5Petitioner’s attachment to Form 12153 contained statements,
contentions, arguments, and requests that are very similar to the
statements, contentions, arguments, and requests contained in the
attachments to respective Forms 12153 filed with the IRS by
certain other taxpayers who commenced proceedings in the Court.
See, e.g., Copeland v. Commissioner, T.C. Memo. 2003-46; Smith v.
Commissioner, T.C. Memo. 2003-45.
6As discussed below, respondent now acknowledges that peti-
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