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of balance due were sent to petitioner with respect to each year
on that date and on November 17, 1997.
On May 7, 2003, respondent issued to petitioner a Final
Notice of Intent To Levy and Notice of Your Right to a Hearing
with respect to his unpaid liabilities for 1993 and 1994.
Petitioner timely submitted to respondent a Form 12153, Request
for a Collection Due Process Hearing, with attachments, setting
forth his disagreement with the proposed levy. He stated on the
Form 12153: “Don’t owe any money”, and listed on the attached
sheets enumerated documents (pertaining to, among other things,
underlying tax liability, assessment, notice and demand for
payment, and verification from the Secretary that the
requirements of any applicable law or procedure had been met)
that he requested be provided at the hearing before he would be
“persuaded that I am legally obligated to pay the taxes at
issue.” He also asserted that he would be recording the hearing
pursuant to section 7521(a)(1).
By a letter dated October 8, 2003, Michael A. Freitag, the
settlement officer to whom petitioner’s case had been assigned,
explained that the Internal Revenue Service (IRS) Office of
Appeals did not provide face-to-face hearings where the only
items for discussion raised by the taxpayer were those deemed by
the courts to be frivolous or groundless. Accordingly, Mr.
Freitag scheduled a telephone conference for November 4, 2003,
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Last modified: May 25, 2011