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The Forms 4549 state: “I do not wish to exercise my appeal
rights with the Internal Revenue Service or to contest in the
United States Tax Court the findings in the report.”
On January 27, 2004, respondent mailed to petitioner a Final
Notice, Notice of Intent to Levy and Your Right to a Hearing
Under IRC 6330 for 1995, 1996, and 1997 (the levy notice). In
response to the levy notice, petitioner’s counsel Ira B. Stechel
(Mr. Stechel) on behalf of petitioner submitted to respondent a
timely Form 12153, Request for a Collection Due Process Hearing.
On the Form 12153, Mr. Stechel explained that petitioner did not
agree with the levy because:
The amounts reflected as the taxpayer’s liabilities for
the tax years in question are incorrect and have been
substantially reduced upon administrative review by the
Service. In addition, the taxpayer will shortly file
returns for the years in question which will supersede
the substitutes for return prepared by the Service for
the taxpayer’s 1995 and 1996 taxable years and which
will amend the taxpayer’s return for his taxable year
1997, which returns will claim net operating loss
carryforwards and carrybacks and passive loss
carryforwards that are anticipated to eliminate much,
if not all, of the liabilities assessed against the
taxpayer for these years.
By letter dated July 15, 2004, respondent advised petitioner
that his case had been assigned to Appeals Officer Joan Azim of
respondent’s Appeals Office in Manhattan, New York.
On August 30, 2004, petitioner filed tax returns for 1995
and 1996 that reported taxes due of $19,096 and $14,334,
respectively, and an amended return for 1997 that reported an
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Last modified: May 25, 2011