Edwin J. Dunbar, Jr. - Page 3

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          and 1994.  Instead, on or about June 5, 1999, in response to the            
          notice, petitioner sent a letter (petitioner’s June 5, 1999                 
          letter) to the Internal Revenue Service (IRS) that contained                
          statements, contentions, arguments, and/or requests that the                
          Court finds to be frivolous and/or groundless.4                             
               On July 19, 1999, respondent assessed petitioner’s tax, as             
          well as an addition to tax and interest as provided by law, for             
          each of his taxable years 1992, 1993, and 1994.  (We shall refer            
          to those unpaid assessed amounts, as well as interest as provided           
          by law accrued after July 19, 1999, as petitioner’s unpaid                  
          liabilities for 1992, 1993, and 1994.)                                      
               On July 19, 1999, respondent issued to petitioner a notice             
          of balance due with respect to petitioner’s unpaid liabilities              
          for 1992, 1993, and 1994, as required by section 6303.  On August           
          23, 1999, respondent issued a second notice of balance due with             
          respect to those unpaid liabilities.                                        
               On March 23, 2000, respondent issued to petitioner a final             
          notice of intent to levy and notice of your right to a hearing              
          (notice of intent to levy) with respect to (1) petitioner’s                 
          unpaid liabilities for 1992, 1993, and 1994 and (2) a frivolous             



               4Petitioner’s June 5, 1999 letter is very similar to the               
          letters that certain other taxpayers with cases in the Court sent           
          to the IRS in response to the notices issued to them.  See, e.g.,           
          Copeland v. Commissioner, T.C. Memo. 2003-46; Smith v. Commis-              
          sioner, T.C. Memo. 2003-45.                                                 




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