Harvey L. Hoover - Page 20

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          Instead, petitioner asserted that his expenses were too low and             
          that he was taxed using the incorrect rate of tax.  Petitioner              
          also informed respondent’s Appeals officer that he could not pay            
          the income taxes, interest, and penalties assessed for 1990,                
          1991, and 1992.  During the telephone discussions, petitioner and           
          the Appeals officer did not discuss collection alternatives.                
               By letter dated January 11, 2000, the Appeals officer                  
          confirmed that a telephone conference had occurred, and the                 
          Appeals officer canceled the proposed face-to-face meeting.  The            
          letter also contained respondent’s proposed findings and invited            
          petitioner to contact the Appeals officer to arrange further                
          telephone discussions if he had any questions.  Petitioner did              
          not contact the Appeals officer after receiving the January 11,             
          2000, letter.  On March 23, 2000, respondent issued a Notice of             
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 to petitioner regarding his unpaid income taxes for             
          1989, 1990, 1991, and 1992.                                                 
          I.  Burden of Proof                                                         
               Generally, the Commissioner’s determinations in a notice of            
          deficiency are presumed to be correct, and the taxpayer bears the           
          burden of proving that the Commissioner’s determinations are                
          erroneous.  Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115              

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