Estate of Margaret Landers, Deceased, Dale Seltzer, Co-Administrator - Page 8

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          issued to the estate a notice of deficiency that informed it that           
          Christianson had rejected the protest to the extent of the                  
          disputed deficiency portion of the section 6651(a)(1) addition to           
          tax.  The notice of deficiency contained no determination as to             
          the assessed additions to tax.                                              
          9.  The Hearing                                                             
               Following the issuance of the notice of deficiency,                    
          respondent resumed his administrative proceeding concerning the             
          request.  The request was assigned to Appeals Officer Michael               
          Beecher.  By letter dated February 9, 2005, Beecher contacted the           
          estate regarding the request.  The letter noted that the estate             
          had had a previous hearing with Appeals regarding the section               
          6651(a)(1) addition to tax and invited the estate to raise any              
          other relevant issue and to provide financial information in                
          order for Appeals to consider collection alternatives.  The                 
          estate did not respond to the February 9, 2005, letter.                     
               Appeals (through Christianson) determined that the lien was            
          not unnecessarily intrusive and on March 10, 2005, issued the               
          estate a notice of determination approving the lien.  Appeals               
          (through Christianson) determined that the proposed levy was not            
          unnecessarily intrusive and on May 27, 2005, issued the estate a            
          notice of determination approving the levy.                                 









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