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(3) Whether petitioner conceded that no other issues
pursuant to section 6330(c)(2)(A) should have been considered by
respondent during petitioner’s CDP hearing. We hold that he has.
(4) Whether the Court should impose a penalty against
petitioner pursuant to section 6673 for maintaining frivolous
arguments. For the reasons stated herein, we impose a $5,000
penalty on petitioner under section 6673.
Discussion
I. Requirements for the CDP Action
Section 6303(a) provides that the “Secretary shall, as soon
as practicable, and within 60 days, after the making of an
assessment of a tax pursuant to section 6203, give notice to each
person liable for the unpaid tax, stating the amount and
demanding payment thereof.” For the taxable years at issue--
1997, 1998, and 1999--respondent issued petitioner a notice and
demand for payment on March 1, 2004, the same day as the
assessment. Accordingly, we find that respondent met his
statutory requirement in issuing the notice and demand for
payment within 60 days of the assessment of the underlying tax.
We next consider whether petitioner has filed an adequate
petition in response to the notice of determination. Rule
331(b)(4) requires that a petition must contain clear and concise
assignments of each and every error which the petitioner alleges
to have been committed in the notice of determination. Any
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