Lynda Diane Sampson-Gray - Page 4

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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              

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