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On July 2, 2003, respondent filed a motion for summary
judgment. On August 29, 2003, however, respondent, conceding
that genuine issues of material fact remained in the case, sought
leave to withdraw the motion and, conceding that issuance of the
2003 supplemental determination was improper once this Court had
obtained jurisdiction, also requested that the Court remand the
case to Appeals in order to hold a hearing with petitioner and
issue a "proper" supplemental notice of determination. On
September 2, 2003, we granted respondent's motion to withdraw his
motion for summary judgment and remanded the case to Appeals for
the purpose of affording petitioner a hearing under section 6330.
Petitioner's case was assigned to a new Appeals employee,
K.C. Waters (Settlement Officer Waters), who contacted petitioner
by letter on several occasions in an effort to schedule a
conference. In two of the letters, Settlement Officer Waters
also requested that petitioner submit a collection information
statement and returns for those years in which petitioner had not
filed. After petitioner repeatedly failed to appear for
scheduled conferences (citing, inter alia, his desire to submit a
Freedom of Information Act request and to obtain counsel), this
3(...continued)
supplemental determination. This Court denied the motion, Sapp
v. Commissioner, T.C. Memo. 2003-207, holding that the notice of
determination embodied a determination to proceed with the
collection of the taxes in issue and was therefore sufficient for
purposes of our jurisdiction.
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