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tax year.2 On the same date, the Appeals Office also issued to
petitioner a “Decision Letter Concerning Equivalent Hearing
Under Section 6320 and/or 6330 of the Internal Revenue Code”
(the decision letter), which states that it relates to
petitioner’s 1991 tax year but is otherwise essentially
identical to the Notice of Determination.3 The Notice of
Determination and the decision letter conclude identically that
the required procedures had been followed for the levy on the
State tax refund. The Notice of Determination and the decision
letter state identically:
Although the liability is fully satisfied, you did not
agree with our assessments, yet offered no substantive
evidence, arguments, or legal authority, to support
your position. I advised you to file * * * [a Form]
843 [Claim for Refund and Request for Abatement]
claim, since there are no other collection
alternatives necessary. The action by Compliance to
levy has been sustained.
2 An attachment to the Notice of Determination states that
because petitioner never received a Notice of Intent to Levy for
1992, “that year is not part of this hearing”.
3 Apparently, the decision letter was issued for 1991,
rather than a notice of determination, on the ground that
petitioner had timely failed to request a hearing with respect to
collection action relating to her 1991 tax year. Respondent
alleges that on Oct. 21, 2002, he issued to petitioner, with
respect to her 1991 tax liability, a Notice of Intent to Levy and
Notice of Your Right to Request a Hearing Under Section 6330 and
that petitioner did not request a hearing with respect to this
notice.
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Last modified: May 25, 2011