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I will hold a Collection Due Process Hearing, as you
requested, at the Appeals Office in Dallas, on July 9,
2001 at 10:00 am. As for the documents you requested,
please contact Disclosure Office * * *. The Collection
Due Process Hearing will be conducted based on Collec-
tion Due Process Procedures under I.R.C. 6320 and 6330
and the IRS regulations relating to these Code sec-
tions.
On July 9, 2001, respondent’s Appeals officer held an
Appeals Office hearing with petitioner with respect to the notice
of intent to levy. At the Appeals Office hearing, the Appeals
officer gave petitioner, inter alia, a document known as MFTRA-X,
a literal transcript of account with respect to each of his
taxable years 1992, 1993, 1994, and 1998.
On August 6, 2001, the Appeals Office issued to petitioner a
notice of determination concerning collection actions under
section 6320 and/or 6330 (notice of determination). That notice
stated in pertinent part:
Summary of Determination
The District’s proposed action is appropriate. The tax
liability and the civil penalty are valid, due and
outstanding.
An attachment to the notice of determination (attachment to the
notice of determination) stated in pertinent part:
MATTERS CONSIDERED AT THE APPEALS HEARING
• On March 17, 2000, the Small Business/Self-
Employed Operating Division mailed letter 1058,
Final Notice of Intent to Levy, to Mr. Dunbar for
income tax liability outstanding for the tax years
ended December 31, 1992, 1993 and 1994 and Civil
Penalty under I.R.C. 6702 for 1998.
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Last modified: May 25, 2011