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right to challenge the underlying tax liability. Petitioner
further alleged that Form 433-A was not required in order to have
a CDP hearing. Petitioner did not, as requested by the Appeals
officer, “describe the legitimate issues you will discuss”.
Respondent’s Notice of Determination
On December 16, 2004, respondent sent to petitioner a Notice
Of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330 (notice of determination) for the taxable year
2001 determining that the proposed levy action was appropriate.
An attachment to the notice of determination stated, inter alia:
“You have made no other proposal for resolution through
payment(s)”.
Petitioner’s Petition
On January 18, 2005, petitioner filed an imperfect petition.
See sec. 7502(a). He attached to the imperfect petition the
notice of determination for the taxable year 2001.6 See sec.
6330(d)(1)(A); Rules 330-334.
6 Petitioner also attached to the petition a notice of
determination dated Dec. 16, 2004, relating to civil frivolous
return penalties under sec. 6702 for the taxable years 2001 and
2002. Respondent filed a Motion To Dismiss For Lack Of
Jurisdiction And To Strike As To Civil Penalties, which the Court
granted. We note that respondent filed the same motion in docket
No. 5407-04S in respect to the taxable year 2000, which the Court
also granted.
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